Análise custo/volume/lucro aplicada ao comércio de pescados

• Main Authors: Livia C. Moraes, Rodney Wernke
• Format: Article
• Language: Portuguese
• Published: Universidade Federal de Santa Catarina 2006-01-01
• Series: Revista Contemporânea de Contabilidade
• Online Access: http://www.redalyc.org/articulo.oa?id=76200606

This article presents the application of the cost/volume/profit analysis in an organization which commercializes both ocean fishes and fishes cultivated in captivity. After a brief review of literature the case study is described. After listing the main characteristics of the organization under scrutiny, the steps of the work are described in detail, showing where the data were collected, the necessary calculations that were made and the important management information obtained. Lastly the limitations inherent to the methodology adopted are commented upon and the results of the study are presented.