Contribuições do cálculo do ponto de equilíbrio para a gestão de micro e pequenas empresas

Abstract

The number of micro and small business in Brazil is significant, however, despite the big expansion of these companies, the mortality rate still high. In this context, management difficulties are among the reasons for the high number of micro and small businesses that still fail in the first years of its existence. Among these difficulties, understanding how the relations of cause and effect between revenues, costs, expenses and profit are common. Faced with this problem, this study was developed with the goal to present contributions of the use of breakeven point calculation for the economic and financial management, in view of the scope of calculation. The methodology was qualitative in nature, characterizing as bibliographic as to the means and descriptive as to the ends, using the case study procedure in its final stage, in order to illustrate the application of the breakeven point calculation and evidence its contributions to management. The results demonstrate the existence of effective contributions to management, using the calculation of the breakeven point, highlighting the greater understanding between the relations of cost x volume x profit, beyond the possibility of sensitivity analyzes usually not used in management of micro and small business, enabling impact analysis of different behaviors in the involved variables.