Contabilidade de Custo: um estudo de caso sobre o ponto de equilíbrio de uma empresa do ramo faccionista têxtil.

• Autor(a) principal: Oliveira, Camilla Valessa Dantas de
• Data de Publicação: 2016
• Tipo de documento: Trabalho de conclusão de curso
• Idioma: por
• Título da fonte: Repositório Institucional da UFRN
• Texto Completo: https://repositorio.ufrn.br/handle/123456789/48092
• topic: Contabilidade; Ponto de Equilíbrio; Custos; Margem de contribuição

The field of study of the present paper answers the question about the balance point in a textile company, located in Jardim do Seridó-RN, which acts as a service provider for consecrated companies in this industry. The theoretical basis addressed factors intrinsic to the segment surveyed, such all the textile faction sector, completely, classification and types of costs, concept of expenditure, contribution margin, gross margin, net margin and point Accounting, financial and economic balance. In addition, issues related to the area of accounting, in general and costs, were approached in order to emphasize its importance regarding the collection of managerial information for a company to operate well, because when companies are aware of their costs, expenses and revenues, will certainly achieve better results. In the course of the work, the importance of the financial balance analysis and the margins used to identify the company's situation and its usefulness as a management implement will be highlighted.