O papel da controladoria na gestão das micro e pequenas empresas: benefícios do custeio variável na tomada de decisão econômico-financeira

Abstract

In this final course assignment, we sought to analyze and define which costing method would be most beneficial as a tool in making economic-financial decisions in micro and small companies. Due not only to the importance of these businesses in generating jobs and their representativeness in GDP, but also due to the current moment of crisis in the country, the objective of the work is to define tools that should be used in the management of these companies. In this case, the absorption and variable costing methods were analyzed, seeking, by means of bibliographic review, to find which of the two would be better used in the generation of essential information for the decision making previously defined. To illustrate what was discussed and facilitate the understanding of the information presented, two practical examples were used, one by Oliveira & Perez Jr and the other by Eliseu Martins. In the examples, it is possible to identify the difference in the cost price and the calculations of the contribution margin, breakeven point and degree of operational leverage.