Análise das Relações Entre Custo Volume e Lucro

147
1982

CEBRASPE (2009):

QUESTÃO ERRADA: A análise das relações entre custo, volume e lucro, também denominada análise do ponto de equilíbrio ou break even point, é um instrumento de gestão patrimonial de longo prazo, que utiliza projeções ou resultados dos lucros, custos, receitas e volume de produção.

A análise das relações entre custo, volume e lucro, não é também denominada análise do ponto de equilíbrio ou break even point. O ponto de equilíbrio é um dos seus indicadores.

Segundo Horngren, Foster e Datar (2000:44): “A análise de custo-volume-lucro (CVL) propicia uma ampla visão financeira do processo de planejamento. Ela examina o comportamento das receitas totais, dos custos totais e do lucro à medida que ocorre uma mudança no nível de atividade, no preço de venda ou nos custos fixos.”

Fonte: http://intercostos.org/documentos/congreso-07/Trabajo075-A.pdf

CEBRASPE (2020):

QUESTÃO CERTA: Os principais indicadores na análise de custo, volume e lucro são a margem de contribuição e o ponto de equilíbrio, formulados a partir dos componentes custo fixo, despesa fixa, custo variável, despesa variável e preço de venda.

A Margem de Contribuição é o preço de venda menos os custos variáveis e as despesas variáveis. Desse modo, a Margem de Contribuição de um produto é o que resta após diminuir os custos variáveis e as despesas variáveis. É a quantia com a qual o produto contribui para amortizar os custos fixos mais as despesas fixas, e para formar o lucro.

Ponto de Equilíbrio é o ponto em que o lucro da empresa é zero, ou seja, é o ponto no qual a receita total é igual aos custos e despesas totais. Também chamado de Break-even Point ou Ponto de Ruptura ou Ponto Crítico.  

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Ponto de equilíbrio = (Custo fixos + despesas fixas)/(Margem de contribuição unitária)

CEBRASPE (2009):

QUESTÃO ERRADA: Embora a análise de custo, volume e lucro deva ser realizada para um único produto, uma vez encontrado o seu ponto de equilíbrio e as margens de contribuição e segurança operacional, será sempre possível extrapolar os resultados para os outros produtos da empresa.

O Ponto de Equilíbrio leva em consideração a margem de contribuição e os custos variáveis inerentes a um produto em si, sendo assim, a análise custo x volume x lucro é individualizada para cada produto, pois os custos variáveis pertencem a cada produto de forma individualizada.

CEBRASPE (2009):

QUESTÃO CERTA: Na análise de custo, volume e lucro, o ponto de equilíbrio varia de forma diretamente proporcional ao custo marginal de produção, se todas as demais variáveis permanecerem constantes.

Exatamente, se AUMENTA o custo marginal de produção, consequentemente a margem de contribuição DIMINUI, assim, o ponto de equilíbrio, AUMENTA. O custo marginal de produção e o ponto de equilíbrio são grandezas DIRETAMENTE proporcionais. Fonte: TEC.

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