Aplicação da margem de contribuição para definição do mix de produtos de empresa em crise de mercado e de liquidez

Abstract

In the last years, the country has experienced economic and political instability. This situation has led many companies to the business crisis, especially the small and medium size enterprises. In this context, minimize costs and focus on profitable activity is a challenge to organizations working with various trade segments. The objective of this work was to analyze the connection of profitability and participation in sales to prioritize the commercialization of products, from a case study in a small commercial company of furniture and appliances that has a diversified stock. As the main authors in the theoretical framework, have been cited Eliseu Martins and Clóvis Luís Padoveze. The results showed that the weighted contribution margin tool assists the prioritization in the commercialization of the most profitable products, because it combines profitability and turnover.