Análise de custos de uma franquia de atividades de condicionamento físico em Cuiabá, no primeiro trimestre do ano de 2023

Abstract

The Covid/19 pandemic was responsible for the drop in franchise revenue across Brazil, creating challenges for business owners in the sector. In this context, an update is necessary to analyze and verify how the financial health of franchises is progressing. In this work, the first quarter of 2023 is considered for the analysis of a physical fitness franchise in the city of Cuiabá/MT. Aiming to analyze the balance point, identify and classify franchise costs, aiming to discover the minimum number of students needed to keep accounts up to date and generate profit for the owners, through the collection of financial data, calculations and application of a questionnaire with active franchise students. The main results indicate that the franchise can reach its break-even point, but points to the need for improvements to achieve the desired profits. The study presents theoretical contributions to a subject little explored in its location and can be used as a study by managers and potential franchisees for decision-making.