<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/14da37e9-860d-463e-b99f-6068084e55f3/bg1.png"><div class="c x0 y0 w1 h0"><div class="t m0 x1 h1 y1 ff1 fs0 fc0 sc0 ls0 ws0">CUSTEIO V<span class="_0 blank"></span>ARIÁ<span class="_0 blank"></span>VEL</div></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/14da37e9-860d-463e-b99f-6068084e55f3/bg2.png"><div class="c x0 y0 w1 h0"><div class="t m0 x1 h2 y2 ff1 fs1 fc0 sc0 ls0 ws0">CUSTEIO V<span class="_0 blank"></span>ARIÁ<span class="_0 blank"></span>VEL</div><div class="t m0 x2 h3 y3 ff2 fs2 fc0 sc0 ls1">\u2022<span class="ff1 ls0 ws1">O mét<span class="_1 blank"></span>odo <span class="ls2 ws2">de </span><span class="ws3">cus<span class="_2 blank"></span>t<span class="_1 blank"></span>eio<span class="_3 blank"> </span>v<span class="_1 blank"></span>ariá<span class="_1 blank"></span>vel pode ser</span></span></div><div class="t m0 x3 h4 y4 ff1 fs3 fc0 sc0 ls0 ws4">de<span class="_2 blank"></span>finido como aquele <span class="ls3 ws5">no </span><span class="ws6">qual <span class="ls4 ws7">os </span><span class="ff3 fc1 ws8">cust<span class="_1 blank"></span>os fix<span class="_1 blank"></span>os</span></span></div><div class="t m0 x3 h4 y5 ff3 fs3 fc1 sc0 ls0 ws9">são aloc<span class="_2 blank"></span>ados <span class="ls5 wsa">ao </span><span class="wsb">r<span class="_1 blank"></span>esulta<span class="_2 blank"></span>do <span class="ff1 fc0 wsc">como <span class="ls6 wsd">se </span><span class="wse">f<span class="_4 blank"></span>ossem</span></span></span></div><div class="t m0 x3 h3 y6 ff1 fs2 fc0 sc0 ls0 wsf">despesas (independen<span class="_1 blank"></span>t<span class="_2 blank"></span>ement<span class="_1 blank"></span>e <span class="ls2 ws10">do </span><span class="ws11">volum<span class="_2 blank"></span>e <span class="ls2">de</span></span></div><div class="t m0 x3 h4 y7 ff1 fs3 fc0 sc0 ls0 ws12">pr<span class="_1 blank"></span>odução <span class="ls3 ws13">da </span><span class="ws14">empr<span class="_1 blank"></span>esa), enquant<span class="_1 blank"></span>o<span class="_5 blank"> </span><span class="ls4 ws15">os </span><span class="ws16">cus<span class="_2 blank"></span>t<span class="_1 blank"></span>os e</span></span></div><div class="t m0 x3 h4 y8 ff1 fs3 fc0 sc0 ls0 ws17">despesas v<span class="_1 blank"></span>ariá<span class="_1 blank"></span>veis são <span class="ls7 ws18">os </span><span class="wse">elemen<span class="_1 blank"></span>tos</span></div><div class="t m0 x3 h3 y9 ff1 fs2 fc0 sc0 ls0 ws19">fundamen<span class="_2 blank"></span>t<span class="_1 blank"></span>ais<span class="_6 blank"> </span>par<span class="_1 blank"></span>a obt<span class="_1 blank"></span>enção <span class="ls2 ws1a">da </span><span class="ws1b">Mar<span class="_1 blank"></span>gem <span class="ls8">de</span></span></div><div class="t m0 x3 h4 ya ff1 fs3 fc0 sc0 ls0 ws1c">Con<span class="_2 blank"></span>tribuiç<span class="_1 blank"></span>ão (MC).</div></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/14da37e9-860d-463e-b99f-6068084e55f3/bg3.png"><div class="c x0 y0 w1 h0"><div class="t m0 x1 h2 y2 ff1 fs1 fc0 sc0 ls0 ws0">CUSTEIO V<span class="_0 blank"></span>ARIÁ<span class="_0 blank"></span>VEL</div><div class="t m0 x2 h5 yb ff4 fs4 fc2 sc0 ls9">\uf070<span class="ff3 fc1 ls0 ws1d">A gr<span class="_1 blank"></span>ande v<span class="_2 blank"></span>ant<span class="_1 blank"></span>agem <span class="lsb ws1e">do </span><span class="ws1f">mét<span class="_1 blank"></span>odo <span class="lsb ws20">de </span><span class="ws21">cust<span class="_1 blank"></span>eio variá<span class="_1 blank"></span>vel</span></span></span></div><div class="t m0 x3 h6 yc ff3 fs5 fc1 sc0 ls0 ws22">é a utilização <span class="lsc ws23">do </span><span class="ws24">co<span class="_2 blank"></span>nceito <span class="lsd ws25">de </span><span class="ws26">Mar<span class="_1 blank"></span>gem <span class="lse">de</span></span></span></div><div class="t m0 x3 h6 yd ff3 fs5 fc1 sc0 ls0 ws27">Con<span class="_2 blank"></span>tribuição.</div><div class="t m0 x2 h5 ye ff4 fs4 fc2 sc0 ls9">\uf070<span class="ff3 fc1 ls0 ws28">A Mar<span class="_2 blank"></span>g<span class="_2 blank"></span>em<span class="_7 blank"> </span><span class="lsb ws29">de </span><span class="ws2a">Con<span class="_2 blank"></span>tribuição é obtida sub<span class="_2 blank"></span>tr<span class="_1 blank"></span>aindo-<span class="lsf">se</span></span></span></div><div class="t m0 x3 h6 yf ff3 fs5 fc1 sc0 lse ws2b">do <span class="ls0 ws2c">pr<span class="_2 blank"></span>eço <span class="lse ws2d">de </span><span class="ws2e">v<span class="_2 blank"></span>enda <span class="ls10 ws2f">os </span><span class="ws30">cus<span class="_2 blank"></span>tos e despesas v<span class="_1 blank"></span>ariáv<span class="_1 blank"></span>eis.</span></span></span></div><div class="t m0 x2 h6 y10 ff4 fs5 fc2 sc0 lsa">\uf070<span class="ff3 fc1 ls0 ws31">A Marg<span class="_1 blank"></span>em<span class="_6 blank"> </span><span class="lse ws32">de </span><span class="ws33">Con<span class="_1 blank"></span>tribuição é o<span class="_8 blank"> </span>mais importan<span class="_1 blank"></span>te</span></span></div><div class="t m0 x3 h6 y11 ff3 fs5 fc1 sc0 ls0 ws34">elemen<span class="_2 blank"></span>to par<span class="_1 blank"></span>a tomada <span class="lse ws35">de </span><span class="ws27">decisão.</span></div></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/14da37e9-860d-463e-b99f-6068084e55f3/bg4.png"><div class="c x0 y0 w1 h0"><div class="t m0 x1 h2 y2 ff1 fs1 fc0 sc0 ls0 ws0">CUSTEIO V<span class="_0 blank"></span>ARIÁ<span class="_0 blank"></span>VEL</div><div class="t m0 x2 h3 y3 ff4 fs2 fc2 sc0 ls11">\uf070<span class="ff3 fc1 ls0 ws36">Nes<span class="_1 blank"></span>te mé<span class="_1 blank"></span>todo <span class="ls13 ws37">de </span><span class="ws38">cus<span class="_1 blank"></span>teio ser<span class="_4 blank"></span>ão apr<span class="_1 blank"></span>opriados a</span></span></div><div class="t m0 x3 h4 y4 ff3 fs3 fc1 sc0 ls0 ws39">pr<span class="_1 blank"></span>odução <span class="ls14 ws3a">os </span><span class="ws3b">cu<span class="_2 blank"></span>s<span class="_1 blank"></span>tos v<span class="_1 blank"></span>ariá<span class="_1 blank"></span>veis e<span class="_9 blank"> </span>também <span class="ls15">as</span></span></div><div class="t m0 x3 h4 y5 ff3 fs3 fc1 sc0 ls0 ws3c">despesa<span class="_2 blank"></span>s v<span class="_1 blank"></span>ariá<span class="_1 blank"></span>veis, is<span class="_1 blank"></span>to <span class="ls16 ws3d">é, </span><span class="ws3e">aquela<span class="_1 blank"></span>s que</span></div><div class="t m0 x3 h3 y6 ff3 fs2 fc1 sc0 ls0 ws3f">apr<span class="_1 blank"></span>esent<span class="_1 blank"></span>am v<span class="_1 blank"></span>aria<span class="_2 blank"></span>ção <span class="ls17 ws40">em </span><span class="ws41">funç<span class="_1 blank"></span>ão <span class="ls18 ws42">do </span><span class="ws43">volu<span class="_2 blank"></span>me</span></span></div><div class="t m0 x3 h4 y7 ff3 fs3 fc1 sc0 ls19 ws44">de <span class="ls0 wse">v<span class="_2 blank"></span>endas.</span></div><div class="t m0 x2 h4 y12 ff4 fs3 fc2 sc0 ls12">\uf070<span class="ff3 fc1 ls0 ws45">Dev<span class="_1 blank"></span>emos observ<span class="_1 blank"></span>ar<span class="_a blank"> </span>que <span class="ls14 ws46">os </span><span class="ws47">elem<span class="_2 blank"></span>en<span class="_2 blank"></span>t<span class="_2 blank"></span>os mais</span></span></div><div class="t m0 x3 h4 y13 ff3 fs3 fc1 sc0 ls0 ws48">import<span class="_1 blank"></span>ant<span class="_1 blank"></span>es f<span class="_2 blank"></span>ocado<span class="_2 blank"></span>s nes<span class="_2 blank"></span>t<span class="_2 blank"></span>e mé<span class="_2 blank"></span>t<span class="_2 blank"></span>odo são <span class="ls1a">os</span></div><div class="t m0 x3 h4 y14 ff3 fs3 fc1 sc0 ls0 ws49">g<span class="_1 blank"></span>as<span class="_2 blank"></span>t<span class="_2 blank"></span>os v<span class="_1 blank"></span>ariá<span class="_1 blank"></span>vei<span class="_2 blank"></span>s, por<span class="_2 blank"></span>que eles são<span class="_b blank"> </span><span class="ls1a">os</span></div><div class="t m0 x3 h4 y15 ff3 fs3 fc1 sc0 ls0 ws4a">r<span class="_2 blank"></span>esponsá<span class="_4 blank"></span>veis dir<span class="_1 blank"></span>et<span class="_1 blank"></span>os<span class="_c blank"> </span>pela pr<span class="_1 blank"></span>odução e v<span class="_2 blank"></span>endas</div><div class="t m0 x3 h4 y16 ff3 fs3 fc1 sc0 ls19 ws44">de <span class="ls0 ws4b">pr<span class="_1 blank"></span>odutos e ser<span class="_d blank"> </span>viços.</span></div></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/14da37e9-860d-463e-b99f-6068084e55f3/bg5.png"><div class="c x0 y0 w1 h0"><div class="t m0 x1 h2 y2 ff1 fs1 fc0 sc0 ls0 ws0">CUSTEIO V<span class="_0 blank"></span>ARIÁ<span class="_0 blank"></span>VEL</div><div class="t m0 x2 h7 y17 ff2 fs6 fc0 sc0 ls1b">\u2022<span class="ff1 ls0 ws4c">Nes<span class="_1 blank"></span>t<span class="_2 blank"></span>e mé<span class="_2 blank"></span>t<span class="_2 blank"></span>odo <span class="ls1c ws4d">os </span><span class="ff3 fc1 ws4e">cus<span class="_2 blank"></span>t<span class="_1 blank"></span>os fix<span class="_1 blank"></span>os ser<span class="_4 blank"></span>ão</span></span></div><div class="t m0 x3 h8 y18 ff3 fs7 fc1 sc0 ls0 ws4f">incorpor<span class="_4 blank"></span>ados pos<span class="_2 blank"></span>t<span class="_1 blank"></span>eriorment<span class="_1 blank"></span>e<span class="ff1 fc0 ws50">, p<span class="_d blank"></span>ois</span></div><div class="t m0 x3 h7 y19 ff1 fs6 fc0 sc0 ls1d ws51">os <span class="ls0 ws52">cus<span class="_1 blank"></span>t<span class="_2 blank"></span>os fix<span class="_4 blank"></span>os independem <span class="ls1e">da</span></span></div><div class="t m0 x3 h8 y1a ff1 fs7 fc0 sc0 ls0 ws53">quanti<span class="_1 blank"></span>dade<span class="_e blank"> </span>pr<span class="_1 blank"></span>oduzida e de<span class="_2 blank"></span>v<span class="_1 blank"></span>em ser</div><div class="t m0 x3 h8 y1b ff1 fs7 fc0 sc0 ls0 ws54">c<span class="_1 blank"></span>onsider<span class="_1 blank"></span>ados como despesas, <span class="ls1f">que</span></div><div class="t m0 x3 h8 y1c ff1 fs7 fc0 sc0 ls0 ws55">dev<span class="_1 blank"></span>er<span class="_4 blank"></span>ão<span class="_f blank"> </span>ser pag<span class="_1 blank"></span>as por u<span class="_d blank"></span>ma cert<span class="_1 blank"></span>a</div><div class="t m0 x3 h8 y1d ff1 fs7 fc0 sc0 ls0 ws56">mar<span class="_1 blank"></span>gem <span class="ls1f ws57">de </span><span class="ws58">c<span class="_1 blank"></span>ontri<span class="_2 blank"></span>buiç<span class="_1 blank"></span>ão ger<span class="_4 blank"></span>ada</span></div><div class="t m0 x3 h7 y1e ff1 fs6 fc0 sc0 ls0 ws59">pelos pr<span class="_1 blank"></span>odut<span class="_2 blank"></span>os v<span class="_2 blank"></span>endidos.</div></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/14da37e9-860d-463e-b99f-6068084e55f3/bg6.png"><div class="c x0 y0 w1 h0"><div class="t m0 x1 h2 y2 ff1 fs1 fc0 sc0 ls0 ws0">CUSTEIO V<span class="_0 blank"></span>ARIÁ<span class="_0 blank"></span>VEL</div><div class="t m0 x2 h9 y1f ff2 fs8 fc0 sc0 ls20">\u2022<span class="ff1 ls0 ws5a">O cust<span class="_1 blank"></span>eio v<span class="_1 blank"></span>ariá<span class="_4 blank"></span>vel se<span class="_2 blank"></span>r<span class="_d blank"></span>v<span class="_1 blank"></span>e<span class="_10 blank"> </span>apenas co<span class="_2 blank"></span>mo</span></div><div class="t m0 x3 ha y20 ff3 fs9 fc1 sc0 ls0 ws5b">ins<span class="_2 blank"></span>trumen<span class="_1 blank"></span>to g<span class="_1 blank"></span>erencial<span class="ff1 fc0 ws5c">, pois f<span class="_1 blank"></span>er<span class="_1 blank"></span>e <span class="ls23">os</span></span></div><div class="t m0 x3 h9 y21 ff1 fs8 fc0 sc0 ls0 ws5d">princípi<span class="_2 blank"></span>os con<span class="_1 blank"></span>t<span class="_2 blank"></span>ábeis <span class="ls22 ws5e">da </span><span class="ws5f">R<span class="_1 blank"></span>ealiz<span class="_1 blank"></span>aç<span class="_1 blank"></span>ão<span class="_1 blank"></span>,</span></div><div class="t m0 x3 ha y22 ff1 fs9 fc0 sc0 ls0 ws60">Compet<span class="_1 blank"></span>ência<span class="_11 blank"> </span>e Confr<span class="_1 blank"></span>on<span class="_1 blank"></span>t<span class="_1 blank"></span>ação<span class="_1 blank"></span>, pois<span class="_11 blank"> </span>ocorr<span class="_1 blank"></span>e</div><div class="t m0 x3 ha y23 ff1 fs9 fc0 sc0 ls21 ws61">que <span class="ls23 ws62">os <span class="ls0 ws63">cus<span class="_2 blank"></span>t<span class="_1 blank"></span>os<span class="_12 blank"> </span>fix<span class="_4 blank"></span>os, são r<span class="_2 blank"></span>ec<span class="_1 blank"></span>onhecidos</span></span></div><div class="t m0 x3 h9 y24 ff1 fs8 fc0 sc0 ls0 ws64">c<span class="_2 blank"></span>omo despesas, ainda <span class="ls22 ws65">que </span><span class="ws66">ne<span class="_2 blank"></span>m t<span class="_2 blank"></span>odos <span class="ls24">os</span></span></div><div class="t m0 x3 ha y25 ff1 fs9 fc0 sc0 ls0 ws67">pr<span class="_1 blank"></span>odut<span class="_1 blank"></span>os f<span class="_1 blank"></span>abric<span class="_2 blank"></span>ados t<span class="_1 blank"></span>enham sido</div><div class="t m0 x3 ha y26 ff1 fs9 fc0 sc0 ls0 ws68">v<span class="_2 blank"></span>endidos.</div></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/14da37e9-860d-463e-b99f-6068084e55f3/bg7.png"><div class="c x0 y0 w1 h0"><div class="t m0 x1 h2 y2 ff1 fs1 fc0 sc0 ls0 ws0">CUSTEIO V<span class="_0 blank"></span>ARIÁ<span class="_0 blank"></span>VEL</div><div class="t m0 x2 h3 y3 ff2 fs2 fc0 sc0 ls1">\u2022<span class="ff1 ls0 ws69">Outr<span class="_1 blank"></span>a dif<span class="_4 blank"></span>er<span class="_1 blank"></span>ença <span class="ls26 ws6a">em </span><span class="ws6b">r<span class="_1 blank"></span>elaç<span class="_2 blank"></span>ão <span class="ls27 ws6c">ao </span><span class="ws6d">cus<span class="_1 blank"></span>teio por</span></span></span></div><div class="t m0 x3 h4 y4 ff1 fs3 fc0 sc0 ls0 ws6e">absor<span class="_1 blank"></span>ç<span class="_2 blank"></span>ão<span class="_1 blank"></span>, consis<span class="_1 blank"></span>t<span class="_1 blank"></span>e<span class="_13 blank"> </span><span class="ls3 ws6f">na </span><span class="ws70">apr<span class="_1 blank"></span>esent<span class="_1 blank"></span>ação <span class="ls3 ws71">da </span><span class="wse">DRE.</span></span></div><div class="t m0 x2 h4 y27 ff2 fs3 fc0 sc0 ls25">\u2022<span class="ff1 ls28 ws72">No <span class="ls0 ws73">cus<span class="_1 blank"></span>teio v<span class="_1 blank"></span>ariá<span class="_1 blank"></span>v<span class="_2 blank"></span>el, a dif<span class="_4 blank"></span>er<span class="_2 blank"></span>enç<span class="_2 blank"></span>a en<span class="_2 blank"></span>tr<span class="_1 blank"></span>e R<span class="_1 blank"></span>eceit<span class="_1 blank"></span>a</span></span></div><div class="t m0 x3 h3 y28 ff1 fs2 fc0 sc0 ls0 ws74">Líquida e <span class="ls29 ws75">os </span><span class="ws76">Gas<span class="_2 blank"></span>tos V<span class="_0 blank"></span>ariá<span class="_2 blank"></span>v<span class="_2 blank"></span>eis pr<span class="_1 blank"></span>od<span class="_d blank"></span>uzir<span class="_1 blank"></span>á a<span class="_c blank"> </span>MC,</span></div><div class="t m0 x3 h4 y29 ff1 fs3 fc0 sc0 ls2a ws77">em <span class="ls0 ws78">seguida deduzindo <span class="ls2b ws79">as </span><span class="ws7a">despesas fix<span class="_1 blank"></span>as e <span class="ls4">os</span></span></span></div><div class="t m0 x3 h4 y12 ff1 fs3 fc0 sc0 ls0 ws7b">cus<span class="_1 blank"></span>tos fix<span class="_4 blank"></span>os <span class="ls3 ws7c">da </span><span class="ws7d">MC, obt<span class="_1 blank"></span>ém-<span class="ls6 ws7e">se </span><span class="ws7f">o Lucr<span class="_2 blank"></span>o</span></span></div><div class="t m0 x3 h4 y13 ff1 fs3 fc0 sc0 ls0 ws80">Oper<span class="_1 blank"></span>acional Liquido.</div></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/14da37e9-860d-463e-b99f-6068084e55f3/bg8.png"><div class="c x4 y2a w2 hb"><div class="t m0 x5 hc y2b ff3 fsa fc3 sc0 ls0 ws81">It<span class="_2 blank"></span>ens</div></div><div class="c x6 y2a w3 hb"><div class="t m0 x5 hc y2b ff3 fsa fc3 sc0 ls0 ws81">V<span class="_14 blank"></span>alores</div></div><div class="c x4 y2c w2 hd"><div class="t m0 x5 hc y2d ff1 fsa fc0 sc0 ls0 ws81">R<span class="_2 blank"></span>eceita</div></div><div class="c x0 y0 w1 h0"><div class="t m0 x7 hc y2e ff1 fsa fc0 sc0 ls0 ws0">Oper<span class="_1 blank"></span>acional Líquida</div></div><div class="c x4 y2f w2 hd"><div class="t m0 x5 hc y30 ff1 fsa fc0 sc0 ls0">-</div></div><div class="c x0 y0 w1 h0"><div class="t m0 x8 hc y31 ff1 fsa fc0 sc0 ls0 ws0">Cust<span class="_1 blank"></span>os V<span class="_14 blank"></span>ariá<span class="_1 blank"></span>veis</div></div><div class="c x4 y32 w2 hd"><div class="t m0 x5 hc y2d ff1 fsa fc0 sc0 ls0">-</div></div><div class="c x0 y0 w1 h0"><div class="t m0 x8 hc y33 ff1 fsa fc0 sc0 ls0 ws0">Despesas V<span class="_14 blank"></span>ariá<span class="_2 blank"></span>v<span class="_2 blank"></span>eis</div></div><div class="c x4 y34 w2 hd"><div class="t m0 x5 hc y30 ff1 fsa fc0 sc0 ls0 ws0">= Mar<span class="_2 blank"></span>g<span class="_2 blank"></span>em de Con<span class="_2 blank"></span>tribuição</div></div><div class="c x4 y35 w2 hd"><div class="t m0 x5 hc y2d ff1 fsa fc0 sc0 ls0">-</div></div><div class="c x0 y0 w1 h0"><div class="t m0 x8 hc y36 ff1 fsa fc0 sc0 ls0 ws82">Cust<span class="_1 blank"></span>os Fix<span class="_1 blank"></span>os</div></div><div class="c x4 y37 w2 hd"><div class="t m0 x5 hc y30 ff1 fsa fc0 sc0 ls0">-</div></div><div class="c x0 y0 w1 h0"><div class="t m0 x8 hc y38 ff1 fsa fc0 sc0 ls0 ws0">Despesas Fix<span class="_1 blank"></span>as</div></div><div class="c x4 y39 w2 hd"><div class="t m0 x5 hc y2d ff1 fsa fc0 sc0 ls0 ws0">= Lucr<span class="_2 blank"></span>o Oper<span class="_1 blank"></span>acional Líquido</div></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/14da37e9-860d-463e-b99f-6068084e55f3/bg9.png"><div class="c x0 y0 w1 h0"><div class="t m0 x1 h2 y2 ff1 fs1 fc0 sc0 ls0 ws0">CUSTEIO V<span class="_0 blank"></span>ARIÁ<span class="_0 blank"></span>VEL</div><div class="t m0 x2 he y3a ff2 fsb fc0 sc0 ls2c">\u2022<span class="ff1 ls0 ws83">V<span class="_14 blank"></span>an<span class="_2 blank"></span>tag<span class="_1 blank"></span>ens <span class="ls2e ws84">do </span><span class="ws85">Cust<span class="_1 blank"></span>eio V<span class="_14 blank"></span>ariáv<span class="_1 blank"></span>el:</span></span></div><div class="t m0 x9 hc y3b ff2 fsa fc0 sc0 ls2d">\u2022<span class="ff1 ls0 ws86">Elimina <span class="ls2f ws87">as </span><span class="ws88">v<span class="_1 blank"></span>aria<span class="_d blank"> </span>ções nos<span class="_15 blank"> </span>r<span class="_2 blank"></span>esultados das quan<span class="_1 blank"></span>tidade<span class="_d blank"> </span>s</span></span></div><div class="t m0 x8 hc y3c ff1 fsa fc0 sc0 ls0 ws89">v<span class="_2 blank"></span>endidas e produzida<span class="_2 blank"></span>;</div><div class="t m0 x9 hc y3d ff2 fsa fc0 sc0 ls2d">\u2022<span class="ff1 ls0 ws8a">F<span class="_1 blank"></span>acilidade <span class="ls30 ws8b">na </span><span class="ws8c">Obt<span class="_2 blank"></span>enção <span class="ls2f ws8d">da </span><span class="ws82">MC por tipo <span class="ls30 ws8e">de </span><span class="ws81">produt<span class="_1 blank"></span>o;</span></span></span></span></div><div class="t m0 x9 hc y3e ff2 fsa fc0 sc0 ls2d">\u2022<span class="ff1 ls0 ws8f">Maximiz<span class="_1 blank"></span>ação <span class="ls30 ws90">da </span><span class="ws91">MC <span class="ls31 ws92">em </span><span class="ws93">v<span class="_1 blank"></span>alores t<span class="_1 blank"></span>otais;</span></span></span></div><div class="t m0 x9 hc y3f ff2 fsa fc0 sc0 ls2d">\u2022<span class="ff1 ls0 ws94">É uma f<span class="_1 blank"></span>err<span class="_1 blank"></span>ament<span class="_2 blank"></span>a adequada par<span class="_1 blank"></span>a tomada <span class="ls30 ws95">de </span><span class="ws96">decisão<span class="_1 blank"></span>, pois</span></span></div><div class="t m0 x8 hc y40 ff1 fsa fc0 sc0 ls32 ws97">só <span class="ls0 ws82">cons<span class="_2 blank"></span>ider<span class="_1 blank"></span>a<span class="_16 blank"> </span>como cus<span class="_1 blank"></span>to <span class="ls30 ws98">do </span><span class="ws99">pr<span class="_2 blank"></span>odut<span class="_2 blank"></span>o ele<span class="_d blank"> </span>ment<span class="_1 blank"></span>os v<span class="_2 blank"></span>ariá<span class="_2 blank"></span>v<span class="_2 blank"></span>eis.</span></span></div></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/14da37e9-860d-463e-b99f-6068084e55f3/bga.png"><div class="c x0 y0 w1 h0"><div class="t m0 x1 h2 y2 ff1 fs1 fc0 sc0 ls0 ws0">CUSTEIO V<span class="_0 blank"></span>ARIÁ<span class="_0 blank"></span>VEL</div><div class="t m0 x9 h5 yb ff2 fs4 fc0 sc0 ls33">\u2022<span class="ff1 ls0 ws9a">O cust<span class="_1 blank"></span>eament<span class="_1 blank"></span>o<span class="_13 blank"> </span>v<span class="_2 blank"></span>ariá<span class="_1 blank"></span>v<span class="_2 blank"></span>el pr<span class="_1 blank"></span>oporciona maior clar<span class="_1 blank"></span>ez<span class="_1 blank"></span>a</span></div><div class="t m0 x8 h6 yc ff1 fs5 fc0 sc0 ls34 ws9b">no <span class="ls0 ws9c">planejament<span class="_1 blank"></span>o <span class="ls35 ws9d">do </span><span class="ws9e">lucr<span class="_2 blank"></span>o e <span class="ls34 ws9f">na </span><span class="wsa0">tomada <span class="ls36">de</span></span></span></span></div><div class="t m0 x8 h6 yd ff1 fs5 fc0 sc0 ls0 ws27">decisão;</div><div class="t m0 x9 h5 ye ff2 fs4 fc0 sc0 ls33">\u2022<span class="ff1 ls0 wsa1">Of<span class="_4 blank"></span>erece c<span class="_1 blank"></span>ondições aos ger<span class="_1 blank"></span>en<span class="_2 blank"></span>t<span class="_2 blank"></span>es<span class="_17 blank"> </span>a<span class="_1 blank"></span>v<span class="_1 blank"></span>aliarem <span class="ls37">seu</span></span></div><div class="t m0 x8 h6 yf ff1 fs5 fc0 sc0 ls0 wsa2">desempenho<span class="_2 blank"></span>, pois<span class="_18 blank"> </span>são eles que<span class="_18 blank"> </span>c<span class="_2 blank"></span>on<span class="_2 blank"></span>tr<span class="_2 blank"></span>olam <span class="ls38">os</span></div><div class="t m0 x8 h6 y41 ff1 fs5 fc0 sc0 ls0 wsa3">cus<span class="_1 blank"></span>tos v<span class="_1 blank"></span>ariá<span class="_2 blank"></span>v<span class="_2 blank"></span>eis.</div></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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