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# FÓRMULAS

DisciplinaAdministração e Análise de Custos31 materiais610 seguidores
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FÓRMULAS:
\uf0d8 Margem de contribuição:
\ud835\udc40\ud835\udc36\ud835\udc48(\$) = \ud835\udc43\ud835\udc49\ud835\udc48 \u2212 \ud835\udc36\ud835\udc37\ud835\udc49\ud835\udc48

\u2022 \ud835\udc43\ud835\udc49\ud835\udc48 = Preço de venda unitário.
\u2022 \ud835\udc36\ud835\udc37\ud835\udc49\ud835\udc48 = Custo + Despesa Variável Unitária.
\u2022 \ud835\udc40\ud835\udc36\ud835\udc48 = Margem de Contribuição Unitária.

\uf0d8 Índice da margem de contribuição:
\ud835\udc3c\ud835\udc40\ud835\udc36 =
\ud835\udc40\ud835\udc36\ud835\udc48
\ud835\udc43\ud835\udc49\ud835\udc48

\uf0d8 Margem de segurança operacional:
\uf0d8 \ud835\udc40\ud835\udc46\ud835\udc42(%) =
\ud835\udc49\ud835\udc34\ud835\udc62\u2212\ud835\udc43\ud835\udc38\ud835\udc36(\ud835\udc5e)
\ud835\udc49\ud835\udc34\ud835\udc62
× 100
\u2022 \ud835\udc49\ud835\udc34\ud835\udc62 = Volume atual em unidades.

\uf0d8 Ponto de Equilíbrio Contábil (PEC):
\ud835\udc43\ud835\udc38\ud835\udc36(\ud835\udc5e) =
\ud835\udc36\ud835\udc37\ud835\udc39
\ud835\udc40\ud835\udc36\ud835\udc48
\ud835\udc43\ud835\udc38\ud835\udc36(\$) =
\ud835\udc36\ud835\udc37\ud835\udc39
\ud835\udc3c\ud835\udc40\ud835\udc36

\u2022 \ud835\udc36\ud835\udc37\ud835\udc39 = Custos + Despesas Fixas.

\uf0d8 Ponto de Equilíbrio Econômico (PEE):
\ud835\udc43\ud835\udc38\ud835\udc38(\ud835\udc5e) =
\ud835\udc36\ud835\udc37\ud835\udc39+\ud835\udc3f\ud835\udc37
\ud835\udc40\ud835\udc36\ud835\udc48
\ud835\udc43\ud835\udc38\ud835\udc38(\$) =
\ud835\udc36\ud835\udc37\ud835\udc39+\ud835\udc3f\ud835\udc37
\ud835\udc3c\ud835\udc40\ud835\udc36

\u2022 \ud835\udc3f\ud835\udc37 = Lucro Desejado.

\uf0d8 Ponto de Equilíbrio Financeiro (PEF):
\ud835\udc43\ud835\udc38\ud835\udc39(\ud835\udc5e) =
\ud835\udc36\ud835\udc37\ud835\udc39\u2212\ud835\udc36\ud835\udc37\ud835\udc39\ud835\udc41\ud835\udc37+\ud835\udc34\ud835\udc40\ud835\udc42
\ud835\udc40\ud835\udc36\ud835\udc48
\ud835\udc43\ud835\udc38\ud835\udc39(\$) =
\ud835\udc36\ud835\udc37\ud835\udc39\u2212\ud835\udc36\ud835\udc37\ud835\udc39\ud835\udc41\ud835\udc37+\ud835\udc34\ud835\udc40\ud835\udc42
\ud835\udc3c\ud835\udc40\ud835\udc36

\u2022 \ud835\udc36\ud835\udc37\ud835\udc39\ud835\udc41\ud835\udc37 = Custos e Despesas Fixas Não Dedutíveis;
\u2022 \ud835\udc34\ud835\udc40\ud835\udc42 = Amortização de dívidas.

\uf0d8 Grau de Alavancagem Operacional:

\ud835\udc3a\ud835\udc34\ud835\udc42 =
(\ud835\udc49\ud835\udc5c\ud835\udc59\ud835\udc62\ud835\udc5a\ud835\udc521 \u2212 \ud835\udc43\ud835\udc38\ud835\udc36) \ud835\udc65 \ud835\udc40\ud835\udc36\ud835\udc48 \u394% (Volume2 \u2212 PEC) \ud835\udc65 \ud835\udc40\ud835\udc36\ud835\udc48
\ud835\udc49\ud835\udc5c\ud835\udc59\ud835\udc62\ud835\udc5a\ud835\udc521 \u394% Volume2

\ud835\udc3a\ud835\udc34\ud835\udc42 =
\u2206% \ud835\udc59\ud835\udc62\ud835\udc50\ud835\udc5f\ud835\udc5c
\u2206% \ud835\udc63\ud835\udc5c\ud835\udc59\ud835\udc62\ud835\udc5a\ud835\udc52```