O Impacto Do Custo Do Capital Próprio No Ponto De Equilíbrio

Content Provider	Semantic Scholar
Author	Cruz, June Alisson Westarb
Copyright Year	2006
Abstract	Resumo A identificacao da realidade das organizacoes nos possibilita administrar nossas potencialidades e dificuldades. Nesse contexto, o presente estudo propoe considerar o custo do capital proprio, no calculo do ponto de equilibrio e na estrutura do custeio variavel ou direto, visando observar uma abordagem contabil proxima da realidade da empresa. Contudo, trata-se de um estudo puramente teorico e, predominantemente, exploratorio, que aborda os conceitos e limitacoes de ponto de equilibrio, custeio variavel e de custo de capital. Pretende-se colaborar na correta observância do titulo, partindo do principio que a posse e a propriedade do capital monetario se tornam valorosas e onerosas, devendo seu custo ser considerado um item adicional na consideracao dos custos, no confronto com as receitas, no estabelecimento do lucro e de um real ponto de equilibrio.  Palavras-chave: Ponto de Equilibro; Custo do Capital Proprio; Custo de Oportunidade; Custeio Variavel ou Direto. ABSTRACT The identification of the reality of the organizations allows us to manage our potentialities and difficulties. In this context the present study considers the cost of proper capital in the calculation of the break-even point and structure of the variable or direct expenditure, aiming at a countable approach close to the reality of the company. However, this regards a purely theoretical and predominantly exploratory study, which approaches the concepts and limitations of the break-even point, variable expenditure and capital cost. It is intended to collaborate in the correct observance of the heading, parting from the principle that the ownership and the property of the monetary capital become valuable and onerous, having to be considered its cost an additional item in the consideration of the costs in the confrontation with prescriptions in the establishment of the profit and a real break-even point. Keywords: Point of balance; Cost of the Proper Capital; Cost of Chance; Variable or Direct Expenditure.
File Format	PDF HTM / HTML
DOI	10.12979/rcmccuerj.v11i1.5584
Volume Number	11
Alternate Webpage(s)	https://www.e-publicacoes.uerj.br/index.php/rcmccuerj/article/download/5584/4065
Alternate Webpage(s)	https://doi.org/10.12979/rcmccuerj.v11i1.5584
Language	English
Access Restriction	Open
Content Type	Text
Resource Type	Article