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Business, 05.06.2021 19:20 Weirddobby3964
A margem de contribuição se define no quanto cada produto ou serviço irá contribuir para o
negócio na empresa, com o objetivo de cobrir os gastos fixos e propiciar o lucro. Em linhas gerais,
este elemento é que determinará o tamanho do esforço que a organização deverá empreender para
alcançar os resultados desejados.
A margem de contribuição é uma informação fundamental para determinar a saúde
financeira da empresa assim como o cálculo do lucro.
Os gestores da Rede de Mini Mercados Luza S. A estão preocupados com essas informações,
pois precisam tomar algumas decisões para melhorar o desempenho da empresa.
Nesse sentido foram levantadas algumas informações financeiras em determinado período
em 2020, sendo os mesmos listados a seguir:
✓ Receita total: R$ 312.000,00
✓ Custos fixos totais: R$ 84.500,00
✓ Custos variáveis totais: R$ 73.200,00
✓ Despesas variáveis totais: R$ 37.800,00
✓ Despesas fixas totais: R$ 29.200,00
Considerando as informações listadas, calcule a Margem de Contribuição total e o Lucro do
período em questão.
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A margem de contribuição se define no quanto cada produto ou serviço irá contribuir para o
negócio...
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