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Warning: "continue" targeting switch is equivalent to "break". Did you mean to use "continue 2"? in /home/credicoob/www/site/wp-content/plugins/piecemaker/piecemaker-main.php on line 2731 O que é Margem de Contribuição? | Credicoob
Seu negócio pode estar vendendo bem, mas sem ter lucro. Entenda como calcular os ganhos brutos e as despesas a fim de organizar as contas.Em qualquer que seja o segmento, indústria, comércio ou serviços, é perfeitamente possível e fácil se apurar o valor e o percentual respectivo da margem de contribuição.
Antes de tudo, porém, é preciso entender o que é a margem de contribuição.
Se é preciso comprar o que é vendido e ainda pagar algumas despesas que só ocorrem quando se vende, como é o caso de impostos sobre a venda e das comissões dos vendedores, quanto sobra para a empresa pagar despesas fixas e ter lucro? Essa é a margem de contribuição.
Mas por que esse nome: margem de contribuicão? Isso tem um sentido:
Margem - porque é a diferença entre o Valor da Venda (preço de venda) e os Valores dos Custos e das Despesas específicas destas Venda, ou seja, valores também conhecidos por Custos Variáveis e Despesas Variáveis da venda.
Contribuição - porque representa em quanto o valor das vendas contribui para o pagamento das Despesas Fixas e também para gerar Lucro.
Para encontrar a Margem de Contribuição, é preciso realizar a seguinte conta:
Margem de Contribuição = Valor das Vendas – (Custos Variáveis + Despesas Variáveis).