COST-VOLUME-PROFIT ANALYSIS:

A CASE STUDY IN A FOOD CATERING COMPANY FOR EVENTS IN CAMPINA GRANDE

Abstract

This study aims to analyze the application of cost-volume-profit (CVP) analysis in a catering company for events located in Campina Grande, with the purpose of evaluating its profitability and optimizing its financial management. The research, of an applied and descriptive-quantitative nature, examines the cost structure, revenues, and financial indicators, addressing six event budgets: Wedding I, Wedding II, Wedding III, Children's Birthday Party I, Children's Birthday Party II, and Children's Birthday Party III. Data were collected from the company's financial reports, covering the period from January to December 2024. The analysis of fixed and variable costs allowed for the calculation of the break-even point, contribution margin, margin of safety, and the evaluation of the profitability of each type of event. The results indicated that, although weddings represent the largest part of the revenue, children's birthday parties play an essential role in maintaining a constant cash flow. Seasonality was also an important factor, with peaks in demand in the last months of the year. The analysis of the contribution margin and the break-even point enabled the company to adopt pricing and cost control strategies, ensuring the financial viability of the business. It is concluded that the application of CVP analysis significantly contributed to financial management and strategic decision-making, assisting in maximizing profits and the long-term sustainability of the company.