Análise da aplicação do método de custeio variável: um estudo de caso em uma pequena empresa de produtos e serviços para veículos

Abstract

Given the decline in passenger tire sales in 2024 and the growing competitiveness in the sector, this study aimed to analyze the application of the variable costing method in a small vehicle products and services company, under the Simples Nacional tax regime, located in Goiânia, Brazil. By organizing product groups and identifying variable and fixed costs, cost management tools were applied, such as contribution margin, accounting and economic break-even points, safety margin, and degree of operating leverage (DOL). The results revealed that although car tires generated the highest annual revenue (50.69%), inner tubes showed greater proportional profitability, with a contribution margin of 88.16%. The first quarter recorded the highest revenue; however, the third quarter was the most profitable (R$ 18,919.20) with the highest margin (82.73%). The company surpassed the accounting break-even point (R$ 99,620.96), but did not reach the economic break-even, falling R$ 1,672.85 short of the annual target profit of R$ 72,000. The analysis of DOL across quarters helped to understand the effects of different strategic choices under varying seasonal conditions. It highlighted efficient performance in periods of lower demand—through reduced stock acquisition and focus on high-margin products—and loss of proportional profitability in the fourth quarter, when the company prioritized sales volume over margin, leading to a sharp rise in variable costs. It was concluded that the variable costing method was effective in providing insight into the company’s financial dynamics and in supporting strategic decision-making. Its continued use is recommended, combined with tighter inventory control, purchase planning based on sales forecasts, and more accurate assessment of individual product margins. This approach enables the company to better align its pricing and purchasing strategies with seasonality and its overall profitability goals.