O Que É Análise Marginal? (Com Exemplos)

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IBFC (2014):

QUESTÃO CERTA: O campo das finanças está intimamente relacionado com a economia (Gitman 2003). O princípio econômico básico usado na administração financeira___________________ – o princípio de que as decisões financeiras devem ser tomadas e as ações, praticadas somente quando os benefícios adicionais excedem os custos adicionais. Assinale a alternativa que completa corretamente a lacuna: C É a análise Marginal.

Instituo AOCP (2017):

QUESTÃO CERTA: A administração financeira possui estreita relação com a economia. Qual é o princípio econômico fundamental que é utilizado em praticamente todas as decisões financeiras? Análise marginal.

CEBRASPE (2013):

QUESTÃO CERTA: Tendo em vista que o gerenciamento de projetos deixou de ser diferencial competitivo e passou a ser considerado lugar-comum no universo administrativo, julgue os itens subsecutivos, acerca de elaboração, análise, avaliação e gestão de projetos. No gerenciamento da qualidade de um projeto, a análise marginal visa à determinação do ponto em que os benefícios recebidos com a melhoria da qualidade e o custo incremental para alcançar essa qualidade são iguais.

Cesgranrio (2012):

QUESTÃO CERTA: A administração financeira está estreitamente ligada à Economia e pode ser considerada como uma forma de Economia Aplicada. Em administração financeira, é usado o princípio econômico básico denominado: análise marginal custo-benefício.

CEBRASPE (2013):

QUESTÃO CERTA: A decisão de uma eventual alteração nas políticas de crédito de uma empresa requer a utilização de uma análise marginal. Para tal avaliação, o critério geral prevê que o custo do investimento marginal em valores a receber deve ser confrontado com a variação obtida nos resultados em decorrência da alteração, tomando-se por base a taxa de retorno mínima exigida pela empresa ou o próprio custo de financiar esse investimento adicional.

Quadrix (2017):

QUESTÃO ERRADA: Com base em conhecimentos relativos à administração geral, julgue o item que se segue. No planejamento tático de determinada empresa, é preciso fazer a análise marginal de custo, que consiste na busca da melhor relação entre o custo e o benefício.

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É função do planejamento estratégico.

“Através da análise marginal de custos é possível comparar os custos incorridos com os benefícios obtidos de algumas estratégias financeiras, o que possibilita que a empresa analise melhor sua estratégia na tentativa de maximizar a sua lucratividade.”

Fonte: www.igf.com.br/aprende/glossario/glo_Resp.aspx?id=199

http://agregvalores.wixsite.com/agregandovalor/single-post/2017/08/21/Efici%C3%AAncia-Marginal-do-Capital-Expectativas-e-Planejamento-Estrat%C3%A9gico

QUESTÃO CERTA: A empresa Troppo S.A. está pensando em trocar um equipamento importante da produção. Com base nos dados abaixo e, utilizando o princípio da análise marginal, a empresa: deve realizar o investimento baseada no resultado marginal resultante igual a R$ 1.500.

Custo de aquisição da nova máquina: R$ 5.000

Receita obtida com a venda da máquina atual: R$ 1.500

Benefícios com a nova máquina: R$ 10.000

Benefícios da máquina atual: R$ 5.000

+ Benefícios com a nova máquina: R$ 10.000

(-) Benefícios da máquina atual: R$ 5.000

(=) Benefícios marginais adicionados: R$ 5.000 (1)

+ Custo de aquisição da nova máquina: R$ 5.000

(-) Receita obtida com a venda da máquina atual: R$ 1.500

(=) Custos marginais adicionados: R$ 3.500 (2)

Benefício líquido (1-2): R$ 5.000 – R$ 3.500: R$ 1.500

Banca Própria CEFET-MG (2014):

QUESTÃO CERTA: Sobre a função de administração financeira, é correto afirmar que: o tesoureiro utiliza o princípio econômico fundamental chamado de análise marginal.

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