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Publicação
O risco do negócio em empresas de construção civil: estudo de caso
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Orientador(es)
Resumo(s)
A informação contabilística é presentemente, fundamental no apoio à gestão
organizacional.
Com informações e objetivos distintos, a Contabilidade Analítica ou de Gestão
complementa a informação da Contabilidade Financeira, nomeadamente, na forma como
organiza e classifica os custos, dando origem à possibilidade de se elaborar a
Demonstração dos Resultados por Funções ou a Demonstração dos Resultados em
Custeio Variável, em oposição à Demonstração dos Resultados por Natureza.
A Contabilidade Analítica ou de Gestão, organiza e analisa os custos em fixos e variáveis,
quando os classifica de acordo com o seu comportamento face à atividade.
A leitura combinada dos indicadores ponto crítico das vendas, margem de segurança
(calculados com os custos da atividade operacional) e grau de alavanca operacional,
permitem conhecer o risco do negócio, que difere de empresa para empresa, mesmo
dentro da mesma atividade, porque está associado à sua estrutura de custos.
A veracidade da informação do risco do negócio depende da correta organização dos
custos, tendo em conta se se alteram com o nível de atividade e por isso, são variáveis,
ou se se mantêm iguais independentemente do nível de atividade, dentro da capacidade
instalada e por isso, são fixos.
O estudo de caso efetuado nas empresas de construção civil, Teixeira Duarte, SA e Mota
Engil, SA, no período que decorreu entre 2016 e o de 2020, evidenciou, quer por empresa
em cada ano analisado, quer comparativamente entre as duas empresas, que o risco do
negócio está associado à estrutura de custos e não à atividade desenvolvida, sendo ainda
evidenciado que, quanto maior for o peso dos custos fixos, na estrutura de custos, maior
é o risco do negócio.
The accounting information actually, it is very important to the organizational supporting of management. With information and distinctive goals, Analytical Accounting or of Management, complements the information in Financial Accouting,namely, in the way it organizes and classify the custs, giving the possibility on preparing the income statement by functions or Variable Costing Income Statement, as opposed to income statement by nature. The Analytical Accounting or Management, it organizes and analyses the costs fixed and variable, when it classifies them according to their behaviour related to the activity. The combined reading of the critical point of sales indicators, safety margin (calculated with the costs of operating activity) and degree of operating leverage , allow knowing the business risk, on wich differs from company to company, even within the same activity, because it is associated with its cost structure. The veracity of business risk information depends on the correct organization of costs, taking into account whether they change with the level of activity, and therefore, they are variables,or if they remain the same regardless of the level of activity, within installed capacity and therefore are fixed. The case study carried out in civil construction companies, Teixeira Duarte, SA and Mota Engil, SA, in the period between 2016 and 2020, showed, either by company in each year analyzed, or comparatively between the two companies, that the business risk is associated with the cost structure and not with the activity carried out, and it is also noticed that, as bigger gets the weight of fixed costs, in the cost structure, it will be bigger the business risk.
The accounting information actually, it is very important to the organizational supporting of management. With information and distinctive goals, Analytical Accounting or of Management, complements the information in Financial Accouting,namely, in the way it organizes and classify the custs, giving the possibility on preparing the income statement by functions or Variable Costing Income Statement, as opposed to income statement by nature. The Analytical Accounting or Management, it organizes and analyses the costs fixed and variable, when it classifies them according to their behaviour related to the activity. The combined reading of the critical point of sales indicators, safety margin (calculated with the costs of operating activity) and degree of operating leverage , allow knowing the business risk, on wich differs from company to company, even within the same activity, because it is associated with its cost structure. The veracity of business risk information depends on the correct organization of costs, taking into account whether they change with the level of activity, and therefore, they are variables,or if they remain the same regardless of the level of activity, within installed capacity and therefore are fixed. The case study carried out in civil construction companies, Teixeira Duarte, SA and Mota Engil, SA, in the period between 2016 and 2020, showed, either by company in each year analyzed, or comparatively between the two companies, that the business risk is associated with the cost structure and not with the activity carried out, and it is also noticed that, as bigger gets the weight of fixed costs, in the cost structure, it will be bigger the business risk.
Descrição
Palavras-chave
Risco do negócio Ponto crítico das vendas Margem de segurança Grau de alavanca operacional Business risk Critical point of sales Margin of safety Degree of operating leverage