Análise Custo-Volume-Lucro do transporte fluvial de carga geral

Abstract

This work has the objective of studying the managerial feasibility of the accounting tool Analysis Cost, Volume, Profit-CVP in a service company of waterway transportation of General Cargo through Inland Navigation in the Manaus - Porto Velho stretch. The Amazon Hydrographic Region has 16,797 kilometers of waterways economically, approximately 80% of the Brazilian roads operated economically, which together total 22,000 kilometers. In 2015, Inland Navigation was responsible for transporting 3,207,756 tons of general cargo. In the Inland Navigation of the region, it is observed the absence of scientific technical work on management tools to analyze the revenues and total costs in companies of transport of loads by waterways. The correct management of revenues and costs is essential for competitiveness and business development, where all companies seek to maximize profit and reduce costs. A company with poor management, especially in costs, causes financial imbalance, leading to situations unfavorable to earning profits. In view of several models of calculations for the analysis in Cost Accounting, the CVP Analysis technique was chosen as the strategic management tool for profitability analysis. From the bibliographical research, fundamental concepts of Cost Accounting and CVP Analysis were developed, such as: Contribution Margin, Break-even point and Safety Margin. The application of the tool happened in a cargo transportation company through Inland Navigation, operating in the section between Manaus and Porto Velho. In this company will be acquired the necessary data for the calculation of the analysis which proposes this work. The proposal is methodologically easy to apply and from the accounting technique of CVP Analysis we obtain satisfactory results to make economically viable decisions for the company. The results obtained can be used to support the management of costs and prices practiced in the shipping company.