Análise de custeio, precificação e ponto de equilíbrio: um estudo no ramo de carcinicultura

Abstract

This monograph aims to calculate the cost of a shrimp farm’s production in a company in Rio Grande do Norte. This study was conducted using data that were organized and related so that they could be used for costing, both by absorption and variable. In addition, the product pricing was developed, as well as the break-even point and the scenario by increasing the data to simulate a winter period, in addition to the actual period analyzed at the beginning of summer. In order to carry out the work, it was necessary to start by understanding the reality of the organization, to then organize the total and nursery expenses, carry out absorption and variable costing, carry out pricing, define the break-even point and develop the different scenario. By this means, it was found that the company's cost structure corresponds to 82% of the total, of which 85% are indirect and 71% are fixed. When analyzing the cost of the product sold by the first costing, approximately 53% of the total revenue was compromised. The variable costs, when analyzing the second costing presented, correspond to an average of 37% of the total revenue, representing a very high percentage. Also, in this study, the net result of the cultivation cycle period was 34.32% of the revenue. Through pricing, it was possible to understand that the minimum price to be charged by the producer in order to have the minimum desired profit is R$23.66, R$25.23 and R$24.03 for each of the shrimp weights analyzed, be they 13 grams, 16 grams and 20 grams, respectively. The break-even point showed that the producer needs to sell at least 1,150 kg of shrimp, on average, in order to cover their costs. The winter scenario explains the difficulty and seasonality of this type of business, as it left only 7.38% of the revenue as net income. It is, therefore, important for the company to handle its financial management with care, preparing for adverse times and knowing how to use its data to outline effective strategies.