THE CONTRIBUTION MARGIN IN THE MANAGEMENT OF HIGHER EDUCATION INSTITUTIONS
Autor(a) principal: | |
---|---|
Data de Publicação: | 2012 |
Outros Autores: | |
Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | Teoria e Prática da Educação (Online) |
Texto Completo: | https://periodicos.uem.br/ojs/index.php/TeorPratEduc/article/view/16158 |
Resumo: | The contribution margin is an analytical procedure that has been used for a long time in financial analysis.This resulted, initially, from the economic necessity of calculating a minimum value of the revenue which was required to cover fixed costs. This value has become known as break-even point, breaking point andother denominations. Contribution margin is a particularity of a general analytical concept known as Cost/ Volume / Profit Relationship (CVP Analysis). It allows to segregate revenues and costs by product orsector of business activity, subsidizing strategic decisions in a way that no other process of analysis could do. However, its merely formal use, without paying attention to the particularity of the existence of costs and fixed costs attributable to a specific product or sector, can induce to counterproductive decisions and may even cause damage. However, the proper use of its concept and calculations on the costing of higher education institutions can be extremely valuable in regard to strategic decisions that involve revenue,fixed costs and variable costs. This text demonstrates the concept and the calculations. Then, withhypothetical numerical examples it demonstrates specific applications in higher education institutions. It applies to the calculation of the break-even point, the calculation of the selling price of the courses andsensitivity analysis. |
id |
UEM-11_8e0e37821849a8c030c68912a6d7b4fd |
---|---|
oai_identifier_str |
oai:periodicos.uem.br/ojs:article/16158 |
network_acronym_str |
UEM-11 |
network_name_str |
Teoria e Prática da Educação (Online) |
repository_id_str |
|
spelling |
THE CONTRIBUTION MARGIN IN THE MANAGEMENT OF HIGHER EDUCATION INSTITUTIONSA MARGEM DE CONTRIBUIÇÃO NA GESTÃO DE INSTITUIÇÕES DE ENSINO SUPERIOR – IESContribution marginEducation InstitutionsManagementCostsMargem de contribuiçãoInstituição de Ensino SuperiorGestãoCustosThe contribution margin is an analytical procedure that has been used for a long time in financial analysis.This resulted, initially, from the economic necessity of calculating a minimum value of the revenue which was required to cover fixed costs. This value has become known as break-even point, breaking point andother denominations. Contribution margin is a particularity of a general analytical concept known as Cost/ Volume / Profit Relationship (CVP Analysis). It allows to segregate revenues and costs by product orsector of business activity, subsidizing strategic decisions in a way that no other process of analysis could do. However, its merely formal use, without paying attention to the particularity of the existence of costs and fixed costs attributable to a specific product or sector, can induce to counterproductive decisions and may even cause damage. However, the proper use of its concept and calculations on the costing of higher education institutions can be extremely valuable in regard to strategic decisions that involve revenue,fixed costs and variable costs. This text demonstrates the concept and the calculations. Then, withhypothetical numerical examples it demonstrates specific applications in higher education institutions. It applies to the calculation of the break-even point, the calculation of the selling price of the courses andsensitivity analysis.A margem de contribuição é um procedimento analítico já em uso há bastante tempo na análise financeira. Ele decorreu, inicialmente, da necessidade econômica de calcular um valor mínimo dofaturamento necessário para cobrir os custos fixos, valor que passou a ser conhecido como ponto de equilíbrio, ponto de ruptura, ponto de nivelamento e outras denominações. Margem de contribuição é uma particularidade de um conceito analítico geral conhecido como Relação Custo/Volume/Lucro. Ele permite segregar receitas e custos por produto ou por setor da atividade empresarial, subsidiando decisões estratégicas de uma maneira que nenhum outro processo de análise seria capaz. Porém, o seu emprego meramente formal, sem atentar-se para a particularidade da existência de custos e despesas fixos imputáveis a um produto ou setor específico, pode induzir decisões contraproducentes, podendo até mesmo provocar prejuízo. No entanto, o emprego adequado do seu conceito e dos seus cálculos no custeamento das instituições de ensino superior, pode ser de extrema valia, no que diz respeito à tomada de decisões estratégicas, que envolvam relacionar receita, custos fixos e custos variáveis. Este texto demonstra o conceito e os cálculos. Depois, com exemplos numéricos hipotéticos, demonstra aplicações específicas em instituições de ensino superior. Aplica-se ao cálculo do ponto de equilíbrio, ao cálculo do preço de venda de cursos e à análise de sensibilidadeUniversidade Estadual de Maringá2012-02-26info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://periodicos.uem.br/ojs/index.php/TeorPratEduc/article/view/1615810.4025/tpe.v14i2.16158Teoria e Prática da Educação; v. 14 n. 2 (2011); 113-1222237-87071415-837Xreponame:Teoria e Prática da Educação (Online)instname:Universidade Estadual de Maringá (UEM)instacron:UEMporhttps://periodicos.uem.br/ojs/index.php/TeorPratEduc/article/view/16158/8751Luchesa, Claudio JoséMachado, Cristiane Ribasinfo:eu-repo/semantics/openAccess2023-01-12T13:53:56Zoai:periodicos.uem.br/ojs:article/16158Revistahttps://periodicos.uem.br/ojs/index.php/TeorPratEducPUBhttps://periodicos.uem.br/ojs/index.php/TeorPratEduc/oaiteoriaepraticadaeducacao@gmail.com || teoriaepraticadaeducacao@gmail.com2237-87071415-837xopendoar:2023-01-12T10:59:23.907893Teoria e Prática da Educação (Online) - Universidade Estadual de Maringá (UEM)true |
dc.title.none.fl_str_mv |
THE CONTRIBUTION MARGIN IN THE MANAGEMENT OF HIGHER EDUCATION INSTITUTIONS A MARGEM DE CONTRIBUIÇÃO NA GESTÃO DE INSTITUIÇÕES DE ENSINO SUPERIOR – IES |
title |
THE CONTRIBUTION MARGIN IN THE MANAGEMENT OF HIGHER EDUCATION INSTITUTIONS |
spellingShingle |
THE CONTRIBUTION MARGIN IN THE MANAGEMENT OF HIGHER EDUCATION INSTITUTIONS Luchesa, Claudio José Contribution margin Education Institutions Management Costs Margem de contribuição Instituição de Ensino Superior Gestão Custos |
title_short |
THE CONTRIBUTION MARGIN IN THE MANAGEMENT OF HIGHER EDUCATION INSTITUTIONS |
title_full |
THE CONTRIBUTION MARGIN IN THE MANAGEMENT OF HIGHER EDUCATION INSTITUTIONS |
title_fullStr |
THE CONTRIBUTION MARGIN IN THE MANAGEMENT OF HIGHER EDUCATION INSTITUTIONS |
title_full_unstemmed |
THE CONTRIBUTION MARGIN IN THE MANAGEMENT OF HIGHER EDUCATION INSTITUTIONS |
title_sort |
THE CONTRIBUTION MARGIN IN THE MANAGEMENT OF HIGHER EDUCATION INSTITUTIONS |
author |
Luchesa, Claudio José |
author_facet |
Luchesa, Claudio José Machado, Cristiane Ribas |
author_role |
author |
author2 |
Machado, Cristiane Ribas |
author2_role |
author |
dc.contributor.author.fl_str_mv |
Luchesa, Claudio José Machado, Cristiane Ribas |
dc.subject.por.fl_str_mv |
Contribution margin Education Institutions Management Costs Margem de contribuição Instituição de Ensino Superior Gestão Custos |
topic |
Contribution margin Education Institutions Management Costs Margem de contribuição Instituição de Ensino Superior Gestão Custos |
description |
The contribution margin is an analytical procedure that has been used for a long time in financial analysis.This resulted, initially, from the economic necessity of calculating a minimum value of the revenue which was required to cover fixed costs. This value has become known as break-even point, breaking point andother denominations. Contribution margin is a particularity of a general analytical concept known as Cost/ Volume / Profit Relationship (CVP Analysis). It allows to segregate revenues and costs by product orsector of business activity, subsidizing strategic decisions in a way that no other process of analysis could do. However, its merely formal use, without paying attention to the particularity of the existence of costs and fixed costs attributable to a specific product or sector, can induce to counterproductive decisions and may even cause damage. However, the proper use of its concept and calculations on the costing of higher education institutions can be extremely valuable in regard to strategic decisions that involve revenue,fixed costs and variable costs. This text demonstrates the concept and the calculations. Then, withhypothetical numerical examples it demonstrates specific applications in higher education institutions. It applies to the calculation of the break-even point, the calculation of the selling price of the courses andsensitivity analysis. |
publishDate |
2012 |
dc.date.none.fl_str_mv |
2012-02-26 |
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://periodicos.uem.br/ojs/index.php/TeorPratEduc/article/view/16158 10.4025/tpe.v14i2.16158 |
url |
https://periodicos.uem.br/ojs/index.php/TeorPratEduc/article/view/16158 |
identifier_str_mv |
10.4025/tpe.v14i2.16158 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
https://periodicos.uem.br/ojs/index.php/TeorPratEduc/article/view/16158/8751 |
dc.rights.driver.fl_str_mv |
info:eu-repo/semantics/openAccess |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
Universidade Estadual de Maringá |
publisher.none.fl_str_mv |
Universidade Estadual de Maringá |
dc.source.none.fl_str_mv |
Teoria e Prática da Educação; v. 14 n. 2 (2011); 113-122 2237-8707 1415-837X reponame:Teoria e Prática da Educação (Online) instname:Universidade Estadual de Maringá (UEM) instacron:UEM |
instname_str |
Universidade Estadual de Maringá (UEM) |
instacron_str |
UEM |
institution |
UEM |
reponame_str |
Teoria e Prática da Educação (Online) |
collection |
Teoria e Prática da Educação (Online) |
repository.name.fl_str_mv |
Teoria e Prática da Educação (Online) - Universidade Estadual de Maringá (UEM) |
repository.mail.fl_str_mv |
teoriaepraticadaeducacao@gmail.com || teoriaepraticadaeducacao@gmail.com |
_version_ |
1792207156476379136 |