Custeio e análise de indicadores financeiros : aplicação em uma agroindústria de postura comercial

Abstract

Costing is linked to the concept of establishing the costs of products or services, which underpins the decision-making process. This work deals with measuring the unit cost of the products on the shelf, as well as structuring and analyzing economic performance indicators. The study seeks to solve the following problem: how can the application of costing methods appropriate to the company's reality help in decision-making in the search for better financial results? The aim is to structure and analyze the organization's economic performance based on three key indicators: contribution margin, break-even point and net profit. This is an applied, exploratory and descriptive study, with a quantitative approach using the case study method. Based on the measurement of cost and net profit margin, a Monte Carlo Method was carried out using the Crystal Ball extension in order to create probabilistic scenarios with the aim of providing a complementary view to the evaluations. The sensitivity analysis of the cost of the product and the net profit sought to complement the projection at different price levels and metrics, such as the prices of raw materials and the marketing of products, as well as metrics relating to the productive efficiency of the herd. We started by analyzing the company's cost structure, calculating the operation's expenses and income and classifying them as costs and expenses, and then applying the absorption and variable costing methods in order to establish the cost of each type of product, as well as obtaining the results of the indicators. With regard to the results obtained, the probability of scenarios with a product cost lower than the product cost determined by the costing methods is identified, as well as the incidence of net profit values equal to or higher than that determined is approximately 63% (sixty-three percent). The contributions consist of assertively measuring the cost of products, as well as providing a holistic view of the organization by quantifying the results obtained through the development of performance indicators, aiding the organization's strategic decision-making.