Contribution of cost-volume-profit analysis to the cost management of a baking company from the action-research

Detalhes bibliográficos
Autor(a) principal: Santos, Raidan Iago dos
Data de Publicação: 2022
Outros Autores: Silva, Valdemir da, Costa, Carlos Everaldo Silva da, Pereira, Camila Carvalho de Sena
Tipo de documento: Artigo
Idioma: por
Título da fonte: REMIPE
Texto Completo: https://remipe.fatecosasco.edu.br/index.php/remipe/article/view/341
Resumo: The bakery sector demands relevant information on management aspects, which makes the cost-volume-profit analysis an important tool in helping small businesses. This research aimed to assess the contribution of cost-volume-profit analysis to the management of a bakery located in the city of Maceió (Alagoas State, Brazil), using the action-research (AR) method. This action-research was carried out from November 2019 to April 2020 and consisted of six circular steps (data collection, data feedback, data analysis, action planning, implementation, and evaluation), monitored together, making a qualitative approach to the study. The results showed that French, Seda, and Roberto breads most contribute to business profitability. Also, given the company’s fixed structure, it was found a non-significant equilibrium point, which increases the total safety margin, as well as in the result obtained in the period. Cost management provides extremely important information, becoming essential for microentrepreneurs, who have a high percentage of aggregation in local economies. However, in many cases, do not have this information and do not use it, so that studies reinforce the need for participation and the contribution given by academia to society, in the case of studying this segment, as well as the improvement these data provide for future research on this subject.
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spelling Contribution of cost-volume-profit analysis to the cost management of a baking company from the action-researchContribuição da análise custo-volume-lucro na Gestão dos custos de uma empresa do setor de panificação a partir da pesquisa-açãoPanificaçãoAnálise Custo-Volume-LucroGestão de CustosBakeryCost-Volume-Profit AnalysisCost ManagementThe bakery sector demands relevant information on management aspects, which makes the cost-volume-profit analysis an important tool in helping small businesses. This research aimed to assess the contribution of cost-volume-profit analysis to the management of a bakery located in the city of Maceió (Alagoas State, Brazil), using the action-research (AR) method. This action-research was carried out from November 2019 to April 2020 and consisted of six circular steps (data collection, data feedback, data analysis, action planning, implementation, and evaluation), monitored together, making a qualitative approach to the study. The results showed that French, Seda, and Roberto breads most contribute to business profitability. Also, given the company’s fixed structure, it was found a non-significant equilibrium point, which increases the total safety margin, as well as in the result obtained in the period. Cost management provides extremely important information, becoming essential for microentrepreneurs, who have a high percentage of aggregation in local economies. However, in many cases, do not have this information and do not use it, so that studies reinforce the need for participation and the contribution given by academia to society, in the case of studying this segment, as well as the improvement these data provide for future research on this subject.O segmento de panificação demanda informações relevantes relacionadas aos aspectos gerenciais, o que torna a aplicação da análise custo-volume-lucro uma ferramenta importante no auxílio às pequenas empresas. Esta pesquisa consiste em estudar a contribuição da análise custo-volume-lucro na gestão de uma panificação localizada na cidade de Maceió/AL a partir do método de Pesquisa-Ação (PA). Esta PA, realizada durante os meses de novembro de 2019 a abril de 2020, foi delineada em seis etapas circulares e monitoradas em conjunto: coleta de dados, feedback dos dados, análise dos dados, planejamento da ação, implementação e avaliação, perfazendo uma abordagem qualitativa ao estudo. Os resultados encontrados revelam que os produtos que mais contribuem com a lucratividade do empreendimento são os pães francês, seda e roberto. Além disso, diante da estruturação fixa da empresa, o ponto de equilíbrio encontrado não é expressivo, o que faz com que haja uma elevação da margem de segurança total obtida, bem como do resultado alcançado no período. A gestão dos custos proporciona informações de suma importância, tornando-as imprescindíveis aos microempreendedores, os quais têm um alto percentual de agregação nas economias locais. No entanto, em muitos casos, eles não as possuem e não as utilizam, de modo que a pesquisa reforça a necessidade da participação e o poder de contribuição dado pela academia à sociedade, em se tratando do estudo desse segmento, como também o beneficiamento que esses informes geram a futuros estudos acerca da temática.FATEC Osasco2022-10-01info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://remipe.fatecosasco.edu.br/index.php/remipe/article/view/34110.21574/remipe.v8i2.341REMIPE - Revista de Micro e Pequenas Empresas e Empreendedorismo da Fatec Osasco; v. 8 n. 2 (2022): Revista de Micro e Pequenas Empresas e Empreendedorismo da Fatec Osasco; 240-2622446-862210.21574/remipe.v8i2reponame:REMIPEinstname:Faculdade de Tecnologia de Osasco (FATEC)instacron:FATECporhttps://remipe.fatecosasco.edu.br/index.php/remipe/article/view/341/261Copyright (c) 2022 REMIPE - Revista de Micro e Pequenas Empresas e Empreendedorismo da Fatec Osascoinfo:eu-repo/semantics/openAccessSantos, Raidan Iago dosSilva, Valdemir daCosta, Carlos Everaldo Silva daPereira, Camila Carvalho de Sena2022-10-29T17:30:53Zoai:remipe.fatecosasco.edu.br:article/341Revistahttp://remipe.fatecosasco.edu.br/index.php/remipe/PRIhttp://remipe.fatecosasco.edu.br/index.php/remipe/oaifernando@fernandoasantos.com.br10.215742446-86222446-8622opendoar:2024-04-22T12:03:09.957097REMIPE - Faculdade de Tecnologia de Osasco (FATEC)false
dc.title.none.fl_str_mv Contribution of cost-volume-profit analysis to the cost management of a baking company from the action-research
Contribuição da análise custo-volume-lucro na Gestão dos custos de uma empresa do setor de panificação a partir da pesquisa-ação
title Contribution of cost-volume-profit analysis to the cost management of a baking company from the action-research
spellingShingle Contribution of cost-volume-profit analysis to the cost management of a baking company from the action-research
Santos, Raidan Iago dos
Panificação
Análise Custo-Volume-Lucro
Gestão de Custos
Bakery
Cost-Volume-Profit Analysis
Cost Management
title_short Contribution of cost-volume-profit analysis to the cost management of a baking company from the action-research
title_full Contribution of cost-volume-profit analysis to the cost management of a baking company from the action-research
title_fullStr Contribution of cost-volume-profit analysis to the cost management of a baking company from the action-research
title_full_unstemmed Contribution of cost-volume-profit analysis to the cost management of a baking company from the action-research
title_sort Contribution of cost-volume-profit analysis to the cost management of a baking company from the action-research
author Santos, Raidan Iago dos
author_facet Santos, Raidan Iago dos
Silva, Valdemir da
Costa, Carlos Everaldo Silva da
Pereira, Camila Carvalho de Sena
author_role author
author2 Silva, Valdemir da
Costa, Carlos Everaldo Silva da
Pereira, Camila Carvalho de Sena
author2_role author
author
author
dc.contributor.author.fl_str_mv Santos, Raidan Iago dos
Silva, Valdemir da
Costa, Carlos Everaldo Silva da
Pereira, Camila Carvalho de Sena
dc.subject.por.fl_str_mv Panificação
Análise Custo-Volume-Lucro
Gestão de Custos
Bakery
Cost-Volume-Profit Analysis
Cost Management
topic Panificação
Análise Custo-Volume-Lucro
Gestão de Custos
Bakery
Cost-Volume-Profit Analysis
Cost Management
description The bakery sector demands relevant information on management aspects, which makes the cost-volume-profit analysis an important tool in helping small businesses. This research aimed to assess the contribution of cost-volume-profit analysis to the management of a bakery located in the city of Maceió (Alagoas State, Brazil), using the action-research (AR) method. This action-research was carried out from November 2019 to April 2020 and consisted of six circular steps (data collection, data feedback, data analysis, action planning, implementation, and evaluation), monitored together, making a qualitative approach to the study. The results showed that French, Seda, and Roberto breads most contribute to business profitability. Also, given the company’s fixed structure, it was found a non-significant equilibrium point, which increases the total safety margin, as well as in the result obtained in the period. Cost management provides extremely important information, becoming essential for microentrepreneurs, who have a high percentage of aggregation in local economies. However, in many cases, do not have this information and do not use it, so that studies reinforce the need for participation and the contribution given by academia to society, in the case of studying this segment, as well as the improvement these data provide for future research on this subject.
publishDate 2022
dc.date.none.fl_str_mv 2022-10-01
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://remipe.fatecosasco.edu.br/index.php/remipe/article/view/341
10.21574/remipe.v8i2.341
url https://remipe.fatecosasco.edu.br/index.php/remipe/article/view/341
identifier_str_mv 10.21574/remipe.v8i2.341
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://remipe.fatecosasco.edu.br/index.php/remipe/article/view/341/261
dc.rights.driver.fl_str_mv Copyright (c) 2022 REMIPE - Revista de Micro e Pequenas Empresas e Empreendedorismo da Fatec Osasco
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Copyright (c) 2022 REMIPE - Revista de Micro e Pequenas Empresas e Empreendedorismo da Fatec Osasco
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv FATEC Osasco
publisher.none.fl_str_mv FATEC Osasco
dc.source.none.fl_str_mv REMIPE - Revista de Micro e Pequenas Empresas e Empreendedorismo da Fatec Osasco; v. 8 n. 2 (2022): Revista de Micro e Pequenas Empresas e Empreendedorismo da Fatec Osasco; 240-262
2446-8622
10.21574/remipe.v8i2
reponame:REMIPE
instname:Faculdade de Tecnologia de Osasco (FATEC)
instacron:FATEC
instname_str Faculdade de Tecnologia de Osasco (FATEC)
instacron_str FATEC
institution FATEC
reponame_str REMIPE
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repository.name.fl_str_mv REMIPE - Faculdade de Tecnologia de Osasco (FATEC)
repository.mail.fl_str_mv fernando@fernandoasantos.com.br
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