37 - Custos fixos e variáveis, Margem e Ponto de Equilíbrio - Veja o vídeo modernizado. Link abaixo.

See the updated video on this topic at:    • Ponto de equilíbrio contábil, econômico e ...   Fixed costs are always present in the company, regardless of whether there is production or not (00:27). Variable costs are a function of the production volume. In fact, they vary according to production (02:07). The contribution margin, or simply margin, is the result obtained by subtracting the variable cost from the selling price (03:40). The break-even point (04:57) is the quantity of products needed to be sold to pay for fixed costs. The accounting break-even point is the famous 0 x 0 (no debt and no profit). The economic break-even point is when the profit desired by the company owner is added to the fixed cost. At the financial break-even point, depreciation expenses are removed from the fixed costs account. Intermediate Accounting and Cost Accounting (or Managerial Accounting) ------------------------------------------- Subscribe to the channel at this link: 👊 https://www.youtube.com/@ProfessorQui... -------------------------------------------- In the following list are the links to access the videos, organized in order, according to the main syllabi of the subjects explored on the channel. 🔗 Video that brings together all the subjects:    • Links dos vídeos, organizados em sequência...   📕 Basic Accounting:    • Contabilidade Básica. Links dos vídeos, na...   📗 Intermediate Accounting:    • Contabilidade Intermediária. Links dos víd...   📚 Advanced Accounting:    • Contabilidade Avançada. Links dos vídeos, ...   📘 Cost Accounting:    • Contabilidade de Custos. Links dos vídeos,...   📙 Tax Accounting:    • Contabilidade Tributária. Links dos vídeos...   📔 Accounting Theory:    • Teoria da Contabilidade. Links dos vídeos,...   📒 Analysis of Financial Statements:    • Análise das Demonstrações Contábeis. Links...   🌎 Economics:    • Economia. Links dos vídeos, na sequência, ...   📈 Financial and Capital Markets:    • Mercado Financeiro e de Capitais. Links do...   💰 Financial Education:    • Educação Financeira. Links dos vídeos, na ...   ----------------------------------------------------------------