Aplicação e análise de custo, volume e lucro em uma cervejaria artesanal da região central do RS

Abstract

The study presents the application of the cost, measure and profit analysis in an artisan brewery located in the central region of Rio Grande do Sul, in order to contribute to the analysis of the behavior of the products, providing support for more assertive decisions. The objective of the study is to determine expenses and analyze the relationship of cost, measure and profit. In a methodological sense, the research used was of the descriptive type of quantitative and qualitative nature through a case study. Initially, a survey and classification of expenditures for the period was carried out, and later analysis of the contribution margin and the formation of the operating profit of each beer were developed. The accounting, financial and economic balance points were also demonstrated, in addition to comparing the current taxation of the company with respect to the new taxation, effective in 2018, also contemplating projections and reflections on operating income. The study concluded that, in relation to measure and profit, the beers that provided the highest contribution margin, did not present the highest profitability, directly linked to the measure sold. The high tax burden also contributed to a reduction in the profitability of the period, demonstrating that the company operated below balance points, also impacted by high absorption of costs and fixed expenses. In relation to the projection and analysis of the new taxation the forecast are opportunities to maximize profit in the next two projected years