Gestão de custos e análise custo/volume/lucro em pequenas empresas: um estudo de caso em uma empresa de alimentos congelados

Abstract

This study aims to assess the application of Cost-Volume-Profit (CVP) analysis in a Small Business Enterprise (SBE) in the frozen food manufacturing industry in Uberlândia, Minas Gerais. Through a case study, data from the company was collected and CVP analysis was conducted, with the goal of providing managers with consistent information for decisionmaking and better cost management in the company. The research is classified as descriptive, using the case study method and based on a qualitative approach. Data was obtained through interviews with managers and employees of the organization, along with the analysis of internal documents, including information system reports, financial sector reports, and internal control records. The study's results indicate that Cost-Volume-Profit analysis is both possible and advisable for SBEs, enabling managers to obtain relevant information about product profitability, facilitating more efficient management, and consequently, contributing to the overall performance improvement of the company.