Considerações sobre o cálculo da margem de contribuição: uma proposta para inclusão do custo de reposição e do custo de oportunidade

Abstract

Various indicators lend assistance to business management. The contribution margin is an indicator developed to provide decisive solutions, especially with special short-term negotiations, however, most of the time, it is fundamental for the stability of a company in the business world. It is argued in such a world, that the contribution margin should be used by administrators, but that it may be re-assessed when replacement cost and opportunity cost are taken into account. For such a reassessment, it is necessary that the accountancy should also deal with uncertainty in regard to the future and not only with records of past events. Evidence points to the need for using tools that may assist business management. However, it is necessary that administrators be prepared to make use of them.