CONTABILIDADE GERENCIAL: Um estudo de caso acerca dos benefícios da utilização dos pontos de equilíbrio contábil, econômico e financeiro.

Abstract

This paper deals with the accounting, economic and financial balance points. We present a bibliographic study, conceptualizing these important management tools from the point of view of different authors. This bibliographic study provided support for the case study presented below, which analyzed the accounting, economic and financial balance points in the four quarters of 2017 of RD-Gente, Saúde e Wellness, a leading company in pharmaceutical retail and According to the objective of this study, we compared the results of the breakeven points obtained with the company's revenues, where we observed a very lean cost and expense structure. This structure was responsible for the low oscillation of breakeven points despite the significant increase in revenues, especially in the second. quarter compared to the first.