Publicações nacionais sobre custo/volume/lucro em periódicos na área contábil.

Abstract

Cost, Volume and Profit Analysis is an important management tool that assists managers in making decisions and planning their companies through indexes such as contribution margin, breakeven point and safety margin. With a view to researching the theme, the present study was carried out with the aim of verifying the presence of the theme CVL Analysis in the last 10 years in publications of national journals classified between A1 to B2, according to Qualis Capes 2019. Within the scope of the methodology, the present work is classified as descriptive, choose a bibliometric approach and its data collection was carried out through documentary analysis. Data collection resulted in a total of 15 articles distributed among 6 national journals. As a result, a total of 19 HEIs linked to published works are obtained, where the southern region makes up 52.63% of the total. With regard to the scope of institutions, 73.68% are public and 26.32% are private. The periodical with the most publications on the subject is Costs and @gribusiness, with a total of 60.00% (9) of the articles published. Finally, the characterization of the authors presents a majority of the male gender trained at the doctoral or master's level.