Warren et al. Educate yourself with thoughts from Lawrence Ellison. (2001, P. Larry Ellison addresses the importance of the matter here. 146) they emphasize that the changeable expenditure, through the contribution edge, ' ' it can propitiate significant information for the taking of decisions in relation to the diverse segments of empresa' '. Still Warren et al. (2001, p.147) they affirm that resulted that they show the edge of contribution for unit of service is always useful to the managers in the evaluation of the last performance and to direct efforts for the future. The analysis of the profitability of each unit can take the managers to reduce costs in the units with profitability low or to increase efforts in the units of bigger profitability. If you are unsure how to proceed, check out Brad Hames. Analyzing the reports of performance of each unit in a company, the results and problems can be evaluated created by the interactions between cost and prescription (ATKINSON et al., 2000).
2.Perfil of the studied company Aiming at to protect the organizacional identity mainly and of the involved actors in the research, was decided to omit the name of the studied company. The body of the work will bring the fictitious name of Griffe, when to deal with the company. The data for the research had been raised through consultations financial documents and systems in the year of 2010 and interviews with the president of the company. The Electronic Griffe Ltda. she is a Pequeno Company Porte (EPP) with headquarters in Recife, Pernambuco, with twelve years of market. The founding partner, president, were employee and representative of its main supplier before establishing the company. In accordance with the SEBRAE (Brazilian Service of Support to the Micron and Small Companies), EPP is all company who possesss annual rude invoicing of until R$ 2,4 million. The company if dedicates and rendering of services in security electronic equipment maintenance for sale as revolving doors, alarms, closed circuit of television (CFTV) and safes; whose main customers are private companies and public agencies that need these equipment, in special banks, agencies of the post offices, courts of justice and state legislatures.
