A utilização do custeio variável: uma ferramenta de gestão de resultado

Abstract

This study supports the view that companies should be aware of their economic and financial structure so that they can support their decision-making through consistent data in a market that shows up every day more intractable and dynamic. Within this point of view the variable costing method shows an extremely valuable tool to aid in management decision making. For this, we identified an opportunity to analyze the variable costing method used as an object of study. Thus, it was stipulated as general objective to identify how the application of variable costing method can be used in the Restaurante Bom Gosto as a management tool to achieve results. To meet this goal we carried out a survey of exploratory and descriptive, using the case study of Bom Gosto. The main results were to identify the importance and relevance of the variable costing method in the case of Bom Gosto, demonstrating that this costing method generates a systemic vision of the company, providing a better understanding of the business through the contribution margin, the breakeven point and the margin of safety, being very advantageous as a tool for decision making.