A análise custo, volume e lucro na gestão de uma empresa comercial do ramo de farmácias: um estudo de caso

Abstract

The present study aimed to verify how a cost, volume and profit analysis can contribute to a commercial pharmacy management. In order to achieve the general goal proposed, a case study was elaborated. Data were collected upon the access of company’s software that enable the development of a historical sales report, focusing on the first six months of the year two thousand and sixteen. Sales during these six months were divided on six great groups of products registered on the company’s management system, they are ethic, manipulated, generic, perfumery, similar and various. Afterwards, a board was elaborated, demonstrating results obtained from the six month study, also, a costs proration by quantity soled and product cost was elaborated. Thereat, results of the contribution margin and breakeven point of the groups, as well as a better view of costs and expense, enable the manager to safely plan and make decisions referring to the company’s management. Based on the studied period, the manager can verify the continuity or discontinuity of some groups’ sales, and define goals so he can obtain more profits and consequently, better allocate in face of its competitors.