<div id="pf1" class="pf w0 h0" data-page-no="1"><div class="pc pc1 w0 h0"><img class="bi x0 y0 w0 h0" alt="" src="https://files.passeidireto.com/1ce967aa-6c80-4ab6-9b39-c97aea7a69df/bg1.png"><div class="t m0 x1 h1 y1 ff1 fs0 fc0 sc0 ls0 ws0">Aula 7 <span class="_0 blank"></span>- Gastos V<span class="_1 blank"></span>ariáveis <span class="_2 blank"> </span>e Fixos; Primários e <span class="_0 blank"></span>T<span class="_3 blank"></span>r<span class="_4 blank"></span>ansformação ; Custo<span class="_2 blank"> </span>-padrão. </div><div class="t m0 x2 h1 y2 ff1 fs0 fc0 sc0 ls0 ws0"> <span class="fc1"> </span></div><div class="t m0 x3 h2 y3 ff1 fs1 fc0 sc0 ls0 ws0">CONT<span class="_3 blank"></span>ABILIDADE DE<span class="_0 blank"></span> CUST<span class="_4 blank"></span>O<span class="_0 blank"></span>S </div><div class="t m0 x4 h3 y4 ff1 fs2 fc2 sc0 ls0 ws0">CONT<span class="_5 blank"></span>ABILIDADE DE CUST<span class="_1 blank"></span>OS </div><div class="t m0 x5 h4 y5 ff1 fs3 fc2 sc0 ls0 ws0">Profª. D<span class="_0 blank"></span>ébor<span class="_4 blank"></span>a V<span class="_4 blank"></span>ides </div><div class="t m0 x6 h3 y6 ff1 fs2 fc2 sc0 ls0 ws0">AULA<span class="_6 blank"></span> <span class="_0 blank"></span>7: Gastos <span class="_2 blank"> </span>V<span class="_3 blank"></span>ariáveis e Fixos; Primários e </div><div class="t m0 x6 h3 y7 ff1 fs2 fc2 sc0 ls0 ws0">T<span class="_5 blank"></span>r<span class="_4 blank"></span>ansformação; <span class="_4 blank"></span>Custo-padrão. <span class="_2 blank"></span> </div></div><div class="pi" data-data='{"ctm":[1.000000,0.000000,0.000000,1.000000,0.000000,0.000000]}'></div></div> <div id="pf2" class="pf w0 h0" data-page-no="2"><div class="pc pc2 w0 h0"><img class="bi x0 y0 w0 h0" alt="" src="https://files.passeidireto.com/1ce967aa-6c80-4ab6-9b39-c97aea7a69df/bg2.png"><div class="t m0 x1 h1 y1 ff1 fs0 fc0 sc0 ls0 ws0">Aula 7 <span class="_0 blank"></span>- Gastos V<span class="_1 blank"></span>ariáveis <span class="_2 blank"> </span>e Fixos; Primários e <span class="_4 blank"></span>T<span class="_1 blank"></span>r<span class="_4 blank"></span>ansformação ; Custo-padrão. </div><div class="t m0 x2 h1 y2 ff1 fs0 fc0 sc0 ls0 ws0"> <span class="fc1"> </span></div><div class="t m0 x3 h2 y3 ff1 fs1 fc0 sc0 ls0 ws0">CONT<span class="_3 blank"></span>ABILIDADE DE<span class="_0 blank"></span> CUST<span class="_4 blank"></span>O<span class="_0 blank"></span>S </div><div class="t m0 x7 h3 y8 ff1 fs2 fc2 sc0 ls0 ws0">Conteúdo <span class="_0 blank"></span>Programático desta aula: </div><div class="t m0 x8 h3 y9 ff2 fs2 fc3 sc0 ls1">\uf0a7<span class="ff1 fc2 ls0 ws0">Gastos V<span class="_3 blank"></span>ariáveis e Gastos<span class="_0 blank"></span> </span></div><div class="t m0 x8 h5 ya ff1 fs4 fc2 sc0 ls0 ws0">Fixos; </div><div class="t m0 x8 h3 yb ff2 fs2 fc3 sc0 ls1">\uf0a7<span class="ff1 fc2 ls0 ws0"> Método de C<span class="_0 blank"></span>usteio <span class="_1 blank"></span>Absorção; </span></div><div class="t m0 x8 h3 yc ff2 fs2 fc3 sc0 ls1">\uf0a7<span class="ff1 fc2 ls0 ws0"> Método de C<span class="_0 blank"></span>usteio Direto ou </span></div><div class="t m0 x8 h6 yd ff1 fs4 fc2 sc0 ls0 ws1">V<span class="_3 blank"></span>ariável<span class="ff3 ws0"> </span></div></div><div class="pi" data-data='{"ctm":[1.000000,0.000000,0.000000,1.000000,0.000000,0.000000]}'></div></div> <div id="pf3" class="pf w0 h0" data-page-no="3"><div class="pc pc3 w0 h0"><img fetchpriority="low" loading="lazy" class="bi x0 y0 w0 h0" alt="" src="https://files.passeidireto.com/1ce967aa-6c80-4ab6-9b39-c97aea7a69df/bg3.png"><div class="t m0 x1 h1 y1 ff1 fs0 fc0 sc0 ls0 ws0">Aula 7 <span class="_0 blank"></span>- Gastos V<span class="_1 blank"></span>ariáveis <span class="_2 blank"> </span>e Fixos; Primários e <span class="_4 blank"></span>T<span class="_1 blank"></span>r<span class="_4 blank"></span>ansformação ; Custo-padrão. </div><div class="t m0 x2 h1 y2 ff1 fs0 fc0 sc0 ls0 ws0"> <span class="fc1"> </span></div><div class="t m0 x3 h2 y3 ff1 fs1 fc0 sc0 ls0 ws0">CONT<span class="_3 blank"></span>ABILIDADE DE<span class="_0 blank"></span> CUST<span class="_4 blank"></span>O<span class="_0 blank"></span>S </div><div class="t m0 x9 h7 ye ff1 fs5 fc2 sc0 ls0 ws0">MÉT<span class="_1 blank"></span>ODO DE CUSTEIO <span class="_3 blank"></span>ABSORÇÃO<span class="_2 blank"> </span> <span class="_2 blank"> </span> </div><div class="t m0 xa h7 yf ff1 fs5 fc2 sc0 ls2 ws0">E <span class="_0 blank"></span><span class="ls0"> </span></div><div class="t m0 xb h7 y10 ff1 fs5 fc2 sc0 ls0 ws0">MÉT<span class="_1 blank"></span>ODO DE CUSTEIO DIRET<span class="_3 blank"></span>O<span class="_2 blank"></span> </div></div><div class="pi" data-data='{"ctm":[1.000000,0.000000,0.000000,1.000000,0.000000,0.000000]}'></div></div> <div id="pf4" class="pf w0 h0" data-page-no="4"><div class="pc pc4 w0 h0"><img fetchpriority="low" loading="lazy" class="bi x0 y0 w0 h0" alt="" src="https://files.passeidireto.com/1ce967aa-6c80-4ab6-9b39-c97aea7a69df/bg4.png"><div class="t m0 x1 h1 y1 ff1 fs0 fc0 sc0 ls0 ws0">Aula 7 <span class="_0 blank"></span>- Gastos V<span class="_1 blank"></span>ariáveis <span class="_2 blank"> </span>e Fixos; Primários e <span class="_4 blank"></span>T<span class="_1 blank"></span>r<span class="_4 blank"></span>ansformação ; Custo-padrão. </div><div class="t m0 x2 h1 y2 ff1 fs0 fc0 sc0 ls0 ws0"> <span class="fc1"> </span></div><div class="t m0 x3 h2 y3 ff1 fs1 fc0 sc0 ls0 ws0">CONT<span class="_3 blank"></span>ABILIDADE DE<span class="_0 blank"></span> CUST<span class="_4 blank"></span>O<span class="_0 blank"></span>S </div><div class="t m0 xc h8 y11 ff3 fs6 fc0 sc0 ls4 ws0"> <span class="fc3 ls0"> <span class="_2 blank"></span> <span class="ff1">DRE </span></span></div><div class="t m0 xc h9 y12 ff3 fs7 fc3 sc0 ls0 ws0"> R<span class="_6 blank"></span>eceita de V<span class="_3 blank"></span>endas </div><div class="t m0 xc h9 y13 ff3 fs7 fc3 sc0 ls0 ws0">(-) <span class="_0 blank"></span>CPV </div><div class="t m0 xc h8 y14 ff3 fs6 fc3 sc0 ls0 ws0">= Lucro<span class="_0 blank"></span> Bruto </div><div class="t m0 xc h9 y15 ff3 fs7 fc3 sc0 ls0 ws0">(-) <span class="_0 blank"></span>Desp. <span class="_1 blank"></span>Administrativas </div><div class="t m0 xc h9 y16 ff3 fs7 fc3 sc0 ls0 ws0">(-) <span class="_0 blank"></span>Desp. de V<span class="_3 blank"></span>enda </div><div class="t m0 xc h8 y17 ff3 fs6 fc3 sc0 ls0 ws0">= Lucro<span class="_0 blank"></span> Líquido<span class="ff1"> </span></div><div class="t m0 xd ha y18 ff1 fs7 fc3 sc0 ls0 ws0">DRE <span class="ff4 ls3">\u2013</span> MÉT<span class="_3 blank"></span>ODO <span class="_3 blank"></span>ABSORÇ<span class="_2 blank"></span>ÃO </div></div><div class="pi" data-data='{"ctm":[1.000000,0.000000,0.000000,1.000000,0.000000,0.000000]}'></div></div> <div id="pf5" class="pf w0 h0" data-page-no="5"><div class="pc pc5 w0 h0"><img fetchpriority="low" loading="lazy" class="bi x0 y0 w0 h0" alt="" src="https://files.passeidireto.com/1ce967aa-6c80-4ab6-9b39-c97aea7a69df/bg5.png"><div class="t m0 x1 h1 y1 ff1 fs0 fc0 sc0 ls0 ws0">Aula 7 <span class="_0 blank"></span>- Gastos V<span class="_1 blank"></span>ariáveis <span class="_2 blank"> </span>e Fixos; Primários e <span class="_4 blank"></span>T<span class="_1 blank"></span>r<span class="_4 blank"></span>ansformação ; Custo-padrão. </div><div class="t m0 x2 h1 y2 ff1 fs0 fc0 sc0 ls0 ws0"> <span class="fc1"> </span></div><div class="t m0 x3 h2 y3 ff1 fs1 fc0 sc0 ls0 ws0">CONT<span class="_3 blank"></span>ABILIDADE DE<span class="_0 blank"></span> CUST<span class="_4 blank"></span>O<span class="_0 blank"></span>S </div><div class="t m0 xe h8 y19 ff3 fs6 fc3 sc0 ls0 ws0"> <span class="_2 blank"> </span><span class="ff1">DRE </span></div><div class="t m0 xe h9 y1a ff3 fs7 fc3 sc0 ls0 ws0">R<span class="_6 blank"></span>eceita <span class="_0 blank"></span>de V<span class="_3 blank"></span>endas </div><div class="t m0 xe h9 y1b ff3 fs7 fc3 sc0 ls0 ws0">(-) <span class="_0 blank"></span>Custos V<span class="_5 blank"></span>ariáveis<span class="_2 blank"></span> </div><div class="t m0 xe h9 y1c ff3 fs7 fc3 sc0 ls0 ws0">(-) <span class="_0 blank"></span>Desp. V<span class="_5 blank"></span>ariáveis </div><div class="t m0 xe h9 y1d ff3 fs7 fc3 sc0 ls0 ws0">= Margem de Co<span class="_0 blank"></span>ntribuição </div><div class="t m0 xe h9 y1e ff3 fs7 fc3 sc0 ls0 ws0">(-) <span class="_0 blank"></span>Custos Fixos </div><div class="t m0 xe h9 y1f ff3 fs7 fc3 sc0 ls0 ws0">(-) <span class="_0 blank"></span>Desp. Fixas </div><div class="t m0 xe h9 y20 ff3 fs7 fc3 sc0 ls0 ws0">= Lucro </div><div class="t m0 xf ha y18 ff1 fs7 fc3 sc0 ls0 ws0">DRE <span class="ff4 ls3">\u2013</span> MÉT<span class="_3 blank"></span>ODO DI<span class="_0 blank"></span>RET<span class="_1 blank"></span>O OU V<span class="_3 blank"></span>ARIÁVE<span class="_4 blank"></span>L<span class="_2 blank"></span> </div></div><div class="pi" data-data='{"ctm":[1.000000,0.000000,0.000000,1.000000,0.000000,0.000000]}'></div></div> <div id="pf6" class="pf w0 h0" data-page-no="6"><div class="pc pc6 w0 h0"><img fetchpriority="low" loading="lazy" class="bi x0 y0 w0 h0" alt="" src="https://files.passeidireto.com/1ce967aa-6c80-4ab6-9b39-c97aea7a69df/bg6.png"><div class="t m0 x1 h1 y1 ff1 fs0 fc0 sc0 ls0 ws0">Aula 7 <span class="_0 blank"></span>- Gastos V<span class="_1 blank"></span>ariáveis <span class="_2 blank"> </span>e Fixos; Primários e <span class="_4 blank"></span>T<span class="_1 blank"></span>r<span class="_4 blank"></span>ansformação ; Custo-padrão. </div><div class="t m0 x2 h1 y2 ff1 fs0 fc0 sc0 ls0 ws0"> <span class="fc1"> </span></div><div class="t m0 x3 h2 y3 ff1 fs1 fc0 sc0 ls0 ws0">CONT<span class="_3 blank"></span>ABILIDADE DE<span class="_0 blank"></span> CUST<span class="_4 blank"></span>O<span class="_0 blank"></span>S </div><div class="t m0 x10 h7 y21 ff1 fs5 fc2 sc0 ls0 ws0">GAST<span class="_1 blank"></span>OS V<span class="_3 blank"></span>ARIÁVEIS </div><div class="t m0 x11 hb y22 ff1 fs8 fc2 sc0 ls0 ws0"> E </div><div class="t m0 x12 h7 y23 ff1 fs5 fc2 sc0 ls0 ws0"> GAST<span class="_3 blank"></span>OS <span class="_2 blank"> </span>FIXOST<span class="_2 blank"></span>RE </div></div><div class="pi" data-data='{"ctm":[1.000000,0.000000,0.000000,1.000000,0.000000,0.000000]}'></div></div> <div id="pf7" class="pf w0 h0" data-page-no="7"><div class="pc pc7 w0 h0"><img fetchpriority="low" loading="lazy" class="bi x0 y0 w0 h0" alt="" src="https://files.passeidireto.com/1ce967aa-6c80-4ab6-9b39-c97aea7a69df/bg7.png"><div class="t m0 x1 h1 y1 ff1 fs0 fc0 sc0 ls0 ws0">Aula 7 <span class="_0 blank"></span>- Gastos V<span class="_1 blank"></span>ariáveis <span class="_2 blank"> </span>e Fixos; Primários e <span class="_4 blank"></span>T<span class="_1 blank"></span>r<span class="_4 blank"></span>ansformação ; Custo-padrão. </div><div class="t m0 x2 h1 y2 ff1 fs0 fc0 sc0 ls0 ws0"> <span class="fc1"> </span></div><div class="t m0 x3 h2 y3 ff1 fs1 fc0 sc0 ls0 ws0">CONT<span class="_3 blank"></span>ABILIDADE DE<span class="_0 blank"></span> CUST<span class="_4 blank"></span>O<span class="_0 blank"></span>S </div><div class="t m0 x13 h9 y24 ff3 fs7 fc3 sc0 ls0 ws0"> <span class="_2 blank"></span> <span class="ff1">DRE </span></div><div class="t m0 x13 h9 y25 ff3 fs7 fc3 sc0 ls0 ws0">R<span class="_6 blank"></span>eceita <span class="_0 blank"></span>de V<span class="_3 blank"></span>endas </div><div class="t m0 x13 h9 y26 ff3 fs7 fc3 sc0 ls0 ws0">(-) <span class="_0 blank"></span>Gastos V<span class="_5 blank"></span>ariáveis </div><div class="t m0 x13 h9 y27 ff3 fs7 fc3 sc0 ls0 ws0">= Margem de Co<span class="_0 blank"></span>ntribuição </div><div class="t m0 x13 h9 y28 ff3 fs7 fc3 sc0 ls0 ws0">(-) <span class="_0 blank"></span>Gastos Fixos </div><div class="t m0 x13 h8 y29 ff3 fs6 fc3 sc0 ls0 ws0">= Lucro<span class="_0 blank"></span> </div><div class="t m0 xf ha y2a ff1 fs7 fc3 sc0 ls0 ws0">DRE <span class="ff4 ls3">\u2013</span> MÉT<span class="_3 blank"></span>ODO DI<span class="_0 blank"></span>RET<span class="_1 blank"></span>O OU V<span class="_3 blank"></span>ARIÁVE<span class="_4 blank"></span>L<span class="_2 blank"></span> </div></div><div class="pi" data-data='{"ctm":[1.000000,0.000000,0.000000,1.000000,0.000000,0.000000]}'></div></div> <div id="pf8" class="pf w0 h0" data-page-no="8"><div class="pc pc8 w0 h0"><img fetchpriority="low" loading="lazy" class="bi x0 y0 w0 h0" alt="" src="https://files.passeidireto.com/1ce967aa-6c80-4ab6-9b39-c97aea7a69df/bg8.png"><div class="t m0 x1 h1 y1 ff1 fs0 fc0 sc0 ls0 ws0">Aula 7 <span class="_0 blank"></span>- Gastos V<span class="_1 blank"></span>ariáveis <span class="_2 blank"> </span>e Fixos; Primários e <span class="_4 blank"></span>T<span class="_1 blank"></span>r<span class="_4 blank"></span>ansformação ; Custo-padrão. </div><div class="t m0 x2 h1 y2 ff1 fs0 fc0 sc0 ls0 ws0"> <span class="fc1"> </span></div><div class="t m0 x3 h2 y3 ff1 fs1 fc0 sc0 ls0 ws0">CONT<span class="_3 blank"></span>ABILIDADE DE<span class="_0 blank"></span> CUST<span class="_4 blank"></span>O<span class="_0 blank"></span>S </div><div class="t m0 x1 hc y2b ff3 fs2 fc3 sc0 ls0 ws0">Os Custos/Despesas <span class="_2 blank"> </span>V<span class="_3 blank"></span>ariáveis são aqueles <span class="_2 blank"> </span>gastos <span class="_2 blank"> </span>que </div><div class="t m0 x1 h6 y2c ff1 fs4 fc4 sc0 ls0 ws1">variam<span class="fc3 ws0"> <span class="_0 blank"></span><span class="ff3">em função do volume de atividade (vendas e </span></span></div><div class="t m0 x14 hc y2d ff3 fs2 fc3 sc0 ls0 ws0">produção) no período. <span class="_2 blank"> </span> </div><div class="t m0 x15 ha y2a ff1 fs7 fc3 sc0 ls0 ws0">CUST<span class="_1 blank"></span>OS E <span class="_4 blank"></span>DESPESAS V<span class="_3 blank"></span>ARIÁVE<span class="_4 blank"></span>IS<span class="_2 blank"></span> </div></div><div class="pi" data-data='{"ctm":[1.000000,0.000000,0.000000,1.000000,0.000000,0.000000]}'></div></div> <div id="pf9" class="pf w0 h0" data-page-no="9"><div class="pc pc9 w0 h0"><img fetchpriority="low" loading="lazy" class="bi x0 y0 w0 h0" alt="" src="https://files.passeidireto.com/1ce967aa-6c80-4ab6-9b39-c97aea7a69df/bg9.png"><div class="t m0 x1 h1 y1 ff1 fs0 fc0 sc0 ls0 ws0">Aula 7 <span class="_0 blank"></span>- Gastos V<span class="_1 blank"></span>ariáveis <span class="_2 blank"> </span>e Fixos; Primários e <span class="_4 blank"></span>T<span class="_1 blank"></span>r<span class="_4 blank"></span>ansformação ; Custo-padrão. </div><div class="t m0 x2 h1 y2 ff1 fs0 fc0 sc0 ls0 ws0"> <span class="fc1"> </span></div><div class="t m0 x3 h2 y3 ff1 fs1 fc0 sc0 ls0 ws0">CONT<span class="_3 blank"></span>ABILIDADE DE<span class="_0 blank"></span> CUST<span class="_4 blank"></span>O<span class="_0 blank"></span>S </div><div class="t m0 x7 hc y2e ff3 fs2 fc3 sc0 ls0 ws0">Os Custos/Despesas <span class="_2 blank"> </span>Fixas são aqueles <span class="_2 blank"> </span>gastos que <span class="_2 blank"> </span><span class="ff1 fc4">não variam </span></div><div class="t m0 x6 hc y2f ff3 fs2 fc3 sc0 ls0 ws0">em função do volume de atividade <span class="_2 blank"> </span>(vendas e produção) <span class="_2 blank"> </span>no </div><div class="t m0 x16 hc y30 ff3 fs2 fc3 sc0 ls0 ws0">período. </div><div class="t m0 x17 hd y31 ff1 fs6 fc3 sc0 ls0 ws0">CUST<span class="_1 blank"></span>OS E<span class="_0 blank"></span> D<span class="_0 blank"></span>ESPESAS FIX<span class="_0 blank"></span>AS </div></div><div class="pi" data-data='{"ctm":[1.000000,0.000000,0.000000,1.000000,0.000000,0.000000]}'></div></div> <div id="pfa" class="pf w0 h0" data-page-no="a"><div class="pc pca w0 h0"><img fetchpriority="low" loading="lazy" class="bi x0 y0 w0 h0" alt="" src="https://files.passeidireto.com/1ce967aa-6c80-4ab6-9b39-c97aea7a69df/bga.png"><div class="t m0 x1 h1 y1 ff1 fs0 fc0 sc0 ls0 ws0">Aula 7 <span class="_0 blank"></span>- Gastos V<span class="_1 blank"></span>ariáveis <span class="_2 blank"> </span>e Fixos; Primários e <span class="_4 blank"></span>T<span class="_1 blank"></span>r<span class="_4 blank"></span>ansformação ; Custo-padrão. </div><div class="t m0 x2 h1 y2 ff1 fs0 fc0 sc0 ls0 ws0"> <span class="fc1"> </span></div><div class="t m0 x3 h2 y3 ff1 fs1 fc0 sc0 ls0 ws0">CONT<span class="_3 blank"></span>ABILIDADE DE<span class="_0 blank"></span> CUST<span class="_4 blank"></span>O<span class="_0 blank"></span>S </div><div class="t m0 x1 hd y32 ff1 fs6 fc3 sc0 ls0 ws0">V<span class="_3 blank"></span>ARIÁVE<span class="_0 blank"></span>IS E <span class="_0 blank"></span>FIXOS </div><div class="t m0 x18 ha y33 ff1 fs7 fc3 sc0 ls0 ws0">DIRET<span class="_3 blank"></span>OS E INDIRET<span class="_3 blank"></span>OS <span class="_7 blank"> </span><span class="v1">PRODUT<span class="_1 blank"></span>O </span></div><div class="t m0 x19 hd y34 ff1 fs6 fc3 sc0 ls0 ws0">QUANTIDAD<span class="_0 blank"></span>E </div><div class="t m0 x1a ha y35 ff1 fs7 fc3 sc0 ls0 ws0">PRODUZIDA<span class="_1 blank"></span> <span class="_0 blank"></span>E VENDIDA </div><div class="t m0 x1b ha y36 ff1 fs7 fc3 sc0 ls0 ws0">GAST<span class="_1 blank"></span>OS <span class="_4 blank"></span>DIRET<span class="_1 blank"></span>OS/INDIRET<span class="_1 blank"></span>OS </div><div class="t m0 x1c ha y37 ff1 fs7 fc3 sc0 ls0 ws0"> E GAST<span class="_3 blank"></span>OS V<span class="_3 blank"></span>ARIÁVEIS/FIXOS </div></div><div class="pi" data-data='{"ctm":[1.000000,0.000000,0.000000,1.000000,0.000000,0.000000]}'></div></div>
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