Análise CVL aplicada a uma escola prestadora de serviços de ensino profissionalizante no município de Marabá, Estado do Pará

Abstract

The service sector in Brazil is growing steadily. Therefore, to consolidate a company in this market is a good management of its resources. With the advancement of the Industrial Revolution, arose in cost accounting, which uses accounting and financial data without the purpose of providing an overview of costs. The Cost-Volume-Profit Analysis - CVL is a study that takes into consideration the production, from it you can know a profitability based on the volume or the total required costs of it. Therefore, for this work, analyze a school of courses located in the city of Marabá - PA, from a quantitative approach, use a data collection to test hypotheses, based on numerical evaluation and statistical analysis. The data are related to the courses offered by the school. From there, run the CVL analytics application for company profitability.