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- Title
APLICAÇÃO DO MÉTODO DE CUSTEIO DIRETO NA ANÁLISE DA COMPANHIA ENERGÉTICA DO CEARÁ.
- Authors
José de Brito Sousa, James; Gonçalves de Carvalho, Francisco Antônio; José de Carvalho, Josimar; Souza do Nascimento, Marcos Vinícius
- Abstract
The Energy Company of Ceará covers all 184 municipalities in Ceará and stands as one of the best distributors in the country. However, recently there has been increase in costs as a result of the increase in electricity generation costs. In this sense, this study aims to analyze the profit for the company as well as the contribution margin. To meet this goal there was a descriptive analysis and tabulate the results obtained through direct costing method for the years 2004 to 2013. Among the results, it was found that 2013 showed the lowest contribution margin, while 2005 recorded the higher. Proving this, 2004 intervals to 2005 and from 2012 to 2013 registered, respectively, the following contribution margin rates: Lifting 66.92% and 62.81% reduction. Finally, it was also found that the most significant change in operating profit occurred between 2004 and 2005, corresponding to an increase of 278%.
- Subjects
CORPORATE profits; DIRECT costing; ELECTRIC power production; ENERGY industries; COST
- Publication
Revista Foco (Interdisciplinary Studies Journal), 2023, Vol 16, Issue 7, p1
- ISSN
1981-223X
- Publication type
Article
- DOI
10.54751/revistafoco.v16n7-112