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Análise custo/volume/lucro em um posto de combustíveis do Município de Casca/RS

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Bibliographic Details
Main Author: Krasnievicz, Vanessa De Sordi
Publication Date: 2023
Format: Bachelor thesis
Language: por
Source: Repositório Institucional da UPF
Download full: https://repositorio.upf.br/handle/123456789/6614
Summary: External factors, such as politics and currency devaluation, directly impact the fuel retail sector. Therefore, the article aims to present a cost/volume/profit analysis of Zandoná and Cia LTDA's products in June 2023, a company that has been operating for over 50 years in the city of Casca/RS, estimating, through cost methodologies, the business's financial performance. The methodology involves a diagnostic survey with the collection of quantitative data for calculations. All necessary information was gathered through a non-standardized interview with the company's representatives. The results show that the product with the highest turnover is regular gasoline, with a total volume sold of 44,131.009 liters, representing 36.01% of total sales. The product with the highest cost for the organization is grid gasoline, with a COGS of R$4.90 per liter, and the main fixed expense was salary costs with an expenditure of R$44,389.55. The company has a profitability index of 11.71%, corresponding to a net profit of R$83,501.00, revealing good economic and financial performance. Infrastructure improvements and enhancements in business areas were suggested to increase revenue and promote further growth.

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