APLICAÇÃO DO PONTO DE EQUILÍBRIO E DO PONTO DE FECHAMENTO NA DECISÃO DE MANTER OU FECHAR UM LABORATÓRIO MUNICIPAL DE ANÁLISES CLÍNICAS

Abstract

This study aimed to analyze the applicability of the break-even and closing point concepts in the decision to maintain the operation of a municipal clinical analysis laboratory. Methodology with a qualitative approach was used, with descriptive typology and in the case study format. The results showed that the laboratory had a total revenue of R$ 106,821.07 referring to 36,408 exams in 2022. This volume is well below the calculated break-even point (340,669.78 exams or R$ 999,525.13) and was below the threshold of sales considered as closing point (71,519.37 exams or BRL 209,837.84). These results indicate the infeasibility of maintaining the activities of the municipal laboratory from an economic point of view, since the billing would have to increase significantly to stop being in deficit. The main contribution of the study is based on the use of the break-even and closing point concepts to cover a municipal public service that offers several types of laboratory tests, which differs from previous studies (focused on industry, commerce and private services) and of the few publications on the closing point.