This is the amount that each unit produced and sold to help cover fixed costs and profits. The profit equation is as follows: Profit = Contribution margin x Unitary Production Units - Fixed costs to determine the break even point in units (Q), taking into account the benefit is zero: Q = FC / (PV- CV) EQUILIBRIUM POINT IN UNITS = CF / unit contribution margin analysis of the equilibrium point can be used when necessary to determine the level of production necessary to meet the expectation of a predetermined benefit, a profit target (LM). Thus, the profit equation is as follows: Q = FC + LM / (PV-CV) Q = FC + LM / (Unit contribution margin) corporate planning processes, involves a careful selection of objectives and a definition of means to achieve them. Today, with globalization and competition, profit was to be a final consequence of corporate governance, which contribute to many other variables such as income, costs, expenses, volume or activity levels. The profit maximization is the aim of classic business organization more relevant to the benefit, therefore, senior management of business organizations, must have a technical analysis to study the interrelationships and influence in relation to benefits. Several authors dealing with the subject of another traditional way with innovative approaches, but all are striving for maximum return on productive capacity and Total Quality. In his book, The Goal: a process of continuous improvement, Eliyahu M. Goldrattt , Uses a sequence of logical conclusions through the Theory of Constraints and concludes that the goal of for-profit company should be "making money", both current and future "To ensure business continuity is achieved when the economic value of goods of goods and services the company offers the market producing and becomes greater than the economic value of resources (goods and services) that the company gets the market and consumed in the process of value-added production .
Goldrattt Second, the proposal of the COT is to provide the information necessary for decision making, especially in the short term. The model is opposed to the traditional cost accounting, which relies on the apportionment of fixed costs and consequent allocation of products. In view of Goldrattt, the final product cost is determined by operational measures and overall figures of the costs are measured and managed in the information system of the company. The model of Decision Theory of Constraints, as Goldrattt 1 - Identify all limitations of the production system, 2 - Decide how to exploit these restrictions, 3 - subordinate any change in the previous decision; 4 - Increasing margins of the limitations of the system; 5 - In case of breach of the sequence, replace the previous one, but make sure that the problem turns into a restraint system. Original text in Portuguese in total or partial reproduction of this article, provided the source is acknowledged. Forbidden to remember and / or total or partial recovery, and the inclusion of sections or parts in any system of data processing.
