{"id":9718,"date":"2013-02-05T13:30:19","date_gmt":"2013-02-05T16:30:19","guid":{"rendered":"https:\/\/www.estrategiaconcursos.com.br\/blog\/ponto-de-equilibrio-contabil-financeiro-e-economico-4\/"},"modified":"2020-04-13T15:56:04","modified_gmt":"2020-04-13T18:56:04","slug":"ponto-de-equilibrio-contabil-financeiro-e-economico-4","status":"publish","type":"post","link":"https:\/\/www.estrategiaconcursos.com.br\/blog\/ponto-de-equilibrio-contabil-financeiro-e-economico-4\/","title":{"rendered":"Ponto de equil\u00edbrio cont\u00e1bil, financeiro e econ\u00f4mico"},"content":{"rendered":"

<\/p>\n

Ol\u00e1,\u00a0colegas<\/p>\n

Vamos\u00a0dar uma olhada nos Pontos de Equil\u00edbrio? \u00c9 um assunto tranquilo, que cai em diversas concursos, como ICMS SP e o Exame de sufici\u00eancia para contadores.<\/p>\n

Vamos\u00a0l\u00e1:<\/p>\n

Ponto\u00a0de Equil\u00edbrio Cont\u00e1bil \u00e9 o ponto em que o lucro da empresa \u00e9 zero<\/strong>, ou seja, \u00e9 o ponto no\u00a0qual a receita total \u00e9 igual aos custos e despesas totais. Tamb\u00e9m chamado de\u00a0Break-even Point ou Ponto de Ruptura ou Ponto Cr\u00edtico.<\/p>\n

Ponto de Equil\u00edbrio\u00a0Cont\u00e1bil<\/strong>= (Custos fixos +\u00a0despesas fixas) \/ margem de contribui\u00e7\u00e3o unit\u00e1ria<\/p>\n

\u00a0<\/span>Ponto de equil\u00edbrio<\/span><\/b>\u00a0cont\u00e1bil<\/strong>= (Custos fixos +\u00a0<\/span>despesas fixas) \/ margem de contribui\u00e7\u00e3o unit\u00e1ria<\/p>\n

\u00a0<\/span>M<\/span>argem\u00a0de Contribui\u00e7\u00e3o Unit\u00e1ria = Pre\u00e7o de venda unit\u00e1rio menos os custos vari\u00e1veis\u00a0unit\u00e1rios e as despesas vari\u00e1veis unit\u00e1rias<\/p>\n

Exemplo:\u00a0Considere as seguintes informa\u00e7\u00f5es:<\/p>\n

\u00a0<\/span>Capacidade\u00a0produtiva:\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0 1.400 unidades \/ m\u00eas<\/p>\n

Produ\u00e7\u00e3o\u00a0atual:\u00a0 \u00a0 \u00a0 \u00a0\u00a0 \u00a0 \u00a01.000 unidades \/ m\u00eas<\/span><\/p>\n

Pre\u00e7o\u00a0de venda:\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 $ 60,00 por unidade<\/span><\/p>\n

Custo\u00a0vari\u00e1vel:\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 $ 12,00 por unidade<\/span><\/p>\n

Custo\u00a0Fixo Total:\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 $ 13.000,00<\/span><\/p>\n

Despesas\u00a0vari\u00e1veis:\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 $\u00a010,00 por unidade<\/span><\/p>\n

Despesas\u00a0fixas totais:\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0 $ 9.000,00<\/span><\/p>\n

Margem de contribui\u00e7\u00e3o unit\u00e1ria: Pre\u00e7o de venda (-) custos vari\u00e1veis e despesas\u00a0vari\u00e1veis<\/p>\n

Margem\u00a0de contribui\u00e7\u00e3o unit\u00e1ria = $ 60,00 \u0096 12,00 \u0096 10,00<\/p>\n

Margem\u00a0de contribui\u00e7\u00e3o unit\u00e1ria = $ 38,00<\/span><\/p>\n

Custos\u00a0fixos+ Despesas fixas = $13.000 + $9.000 = $22.000<\/p>\n

Ponto\u00a0de equil\u00edbrio: $22.000 \/ $ 38 = 578,9 unidades.<\/p>\n

\u00a0<\/span>Ponto\u00a0<\/span><\/b>de equil\u00edbrio financeiro<\/span><\/b>: N\u00e3o leva em conta a Deprecia\u00e7\u00e3o, Amortiza\u00e7\u00e3o e\u00a0Exaust\u00e3o (que diminuem o lucro, mas n\u00e3o representam sa\u00edda de caixa).<\/p>\n

\u00a0<\/span>Ponto\u00a0de Equil\u00edbrio Financeiro = (Custos fixos e despesas fixos \u0096 deprecia\u00e7\u00e3o, amortiza\u00e7\u00e3o e exaust\u00e3o) \/ margem de contribui\u00e7\u00e3o unit\u00e1ria.<\/p>\n

\u00a0<\/span>Ponto\u00a0<\/span><\/b>de equil\u00edbrio econ\u00f4mico: <\/span><\/b>Considera o Custo de Oportunidade no c\u00e1lculo do ponto\u00a0de equil\u00edbrio.<\/p>\n

Ponto\u00a0de equil\u00edbrio econ\u00f4mico: (custos fixos e despesa fixos + custo de\u00a0oportunidade)\/margem de contribui\u00e7\u00e3o<\/p>\n

Em\u00a0algumas quest\u00f5es, \u00e9 pedido a margem de lucro ou o valor de lucro, para calcular\u00a0o ponto de equil\u00edbrio econ\u00f4mico.<\/p>\n

Para\u00a0fixar esses conceitos, vamos examinar uma quest\u00e3o do ICMS RJ 2011 \u0096 FGV:<\/p>\n

\u00a0(FGV\/Auditor\u00a0<\/span><\/b>Fiscal\/ICMS RJ\/2011)<\/span><\/b><\/p>\n

\u00a0<\/span><\/b>–\u00a0Gasto Fixo Total: \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 $\u00a01.000<\/p>\n

–\u00a0Custo Vari\u00e1vel Unit\u00e1rio: \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 $\u00a05 <\/span><\/p>\n

–\u00a0Pre\u00e7o de Venda Unit\u00e1rio: \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 $\u00a010 <\/span><\/p>\n

–\u00a0Gasto com Deprecia\u00e7\u00e3o: \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 $\u00a0200 <\/span><\/p>\n

–\u00a0Custo de Oportunidade: \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 $\u00a0200 <\/span><\/p>\n

\u00a0<\/span>Os \u00a0Pontos de Equil\u00edbrio Cont\u00e1bil, Financeiro e Econ\u00f4mico,\u00a0 considerando os dados acima, ser\u00e3o,\u00a0respectivamente,<\/p>\n

\u00a0<\/span>a)\u00a0160, 240 e 200 unidades.<\/p>\n

b)\u00a0240, 200 e 160 unidades.\u00a0 <\/span><\/p>\n

c)\u00a0200, 160 e 240 unidades.\u00a0 <\/span><\/p>\n

d) $\u00a0200, $ 160 e $ 240.\u00a0 <\/span><\/p>\n

e)\u00a0$ 240, $ 200 e $ 160. <\/span><\/p>\n

\u00a0<\/span>Coment\u00e1rios<\/span><\/span><\/b><\/p>\n

Ponto de equil\u00edbrio\u00a0<\/span><\/b>cont\u00e1bil: custo fixo total\/margem de contribui\u00e7\u00e3o unit\u00e1ria.<\/span><\/b><\/p>\n

Ponto\u00a0de equil\u00edbrio cont\u00e1bil: 1.000\/(10 \u0096 5) = 200,00 unidades.<\/p>\n

Ponto de equil\u00edbrio\u00a0<\/span><\/b>econ\u00f4mico: <\/span><\/b>(custo fixo total + custo de\u00a0<\/b><\/span>oportunidade)\/margem de contribui\u00e7\u00e3o unit\u00e1ria.<\/b><\/p>\n

Ponto\u00a0de equil\u00edbrio econ\u00f4mico: (1.000 + 200)\/(10 \u0096 5) = 240 unidades.<\/p>\n

Ponto de equil\u00edbrio\u00a0<\/span><\/b>financeiro: (custo fixo total – deprecia\u00e7\u00e3o)\/margem de contribui\u00e7\u00e3o unit\u00e1ria.<\/span><\/b><\/p>\n

Ponto\u00a0de equil\u00edbrio financeiro: (1.000 \u0096 200)\/(10 \u0096 5) = 160 unidades.<\/p>\n

Gabarito:<\/span><\/b>\u00a0C.<\/b><\/p>\n

(Cuidado \u00a0com a alternativa D. O ponto de equil\u00edbrio foi calculado em unidades, e n\u00e3o em\u00a0valores ($))<\/p>\n

\u00a0<\/span>————xxx————-<\/span><\/b><\/p>\n

Colegas, confira no site do Estrat\u00e9gia concursos os nossos cursos:<\/p>\n

\u00a0https:\/\/www.estrategiaconcursos.com.br\/cursosPorProfessor\/luciano-rosa-2000\/<\/a><\/span><\/p>\n

Um abra\u00e7o<\/p>\n

Luciano Rosa<\/p>\n

\u00a0<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Ol\u00e1,\u00a0colegas Vamos\u00a0dar uma olhada nos Pontos de Equil\u00edbrio? \u00c9 um assunto tranquilo, que cai em diversas concursos, como ICMS SP e o Exame de sufici\u00eancia para contadores. Vamos\u00a0l\u00e1: Ponto\u00a0de Equil\u00edbrio Cont\u00e1bil \u00e9 o ponto em que o lucro da empresa \u00e9 zero, ou seja, \u00e9 o ponto no\u00a0qual a receita total \u00e9 igual aos custos […]<\/p>\n","protected":false},"author":20,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"post_tipo":"article","footnotes":""},"categories":[1],"tags":[],"tax_estado":[],"class_list":["post-9718","post","type-post","status-publish","format-standard","hentry","category-cursos-e-concursos"],"acf":[],"yoast_head":"\nPonto de equil\u00edbrio cont\u00e1bil, financeiro e econ\u00f4mico<\/title>\n<meta name=\"description\" content=\"Conceito e c\u00e1lculo do ponto de equil\u00edbrio cont\u00e1bil, financeiro e econ\u00f4mico.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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