Considerações sobre o Método da Margem de Contribuição

  • strict warning: Only variables should be passed by reference in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/captcha/captcha.inc on line 61.
  • strict warning: Non-static method Pagination::getInstance() should not be called statically in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/pagination/pagination.module on line 313.
  • strict warning: Only variables should be assigned by reference in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/pagination/pagination.module on line 313.
  • strict warning: Non-static method Pagination::getInstance() should not be called statically in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/pagination/pagination.module on line 408.
  • strict warning: Only variables should be assigned by reference in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/pagination/pagination.module on line 408.
  • warning: Parameter 2 to securepages_link_alter() expected to be a reference, value given in /home/storage/0/1e/23/ecrconsultoria1/public_html/includes/common.inc on line 2968.
  • warning: Parameter 2 to securepages_link_alter() expected to be a reference, value given in /home/storage/0/1e/23/ecrconsultoria1/public_html/includes/common.inc on line 2968.
  • strict warning: Non-static method Pagination::getInstance() should not be called statically in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/pagination/pagination.module on line 350.
  • strict warning: Only variables should be assigned by reference in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/pagination/pagination.module on line 350.
  • strict warning: Only variables should be passed by reference in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/captcha/captcha.inc on line 61.
  • strict warning: Non-static method view::load() should not be called statically in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/views/views.module on line 879.
  • strict warning: Declaration of views_handler_argument::init() should be compatible with views_handler::init(&$view, $options) in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/views/handlers/views_handler_argument.inc on line 745.
  • strict warning: Declaration of views_handler_filter::options_validate() should be compatible with views_handler::options_validate($form, &$form_state) in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/views/handlers/views_handler_filter.inc on line 589.
  • strict warning: Declaration of views_handler_filter::options_submit() should be compatible with views_handler::options_submit($form, &$form_state) in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/views/handlers/views_handler_filter.inc on line 589.
  • strict warning: Declaration of views_handler_filter_boolean_operator::value_validate() should be compatible with views_handler_filter::value_validate($form, &$form_state) in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/views/handlers/views_handler_filter_boolean_operator.inc on line 149.
  • strict warning: Declaration of views_plugin_style_default::options() should be compatible with views_object::options() in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/views/plugins/views_plugin_style_default.inc on line 25.
  • strict warning: Declaration of views_plugin_row::options_validate() should be compatible with views_plugin::options_validate(&$form, &$form_state) in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/views/plugins/views_plugin_row.inc on line 135.
  • strict warning: Declaration of views_plugin_row::options_submit() should be compatible with views_plugin::options_submit(&$form, &$form_state) in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/views/plugins/views_plugin_row.inc on line 135.
  • strict warning: Non-static method Pagination::getInstance() should not be called statically in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/pagination/pagination.module on line 408.
  • strict warning: Only variables should be assigned by reference in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/pagination/pagination.module on line 408.
  • warning: Parameter 2 to securepages_link_alter() expected to be a reference, value given in /home/storage/0/1e/23/ecrconsultoria1/public_html/includes/common.inc on line 2968.
  • strict warning: Only variables should be passed by reference in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/captcha/captcha.inc on line 61.
  • strict warning: Non-static method view::load() should not be called statically in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/views/views.module on line 879.
  • strict warning: Non-static method view::load() should not be called statically in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/views/views.module on line 879.
  • strict warning: Declaration of calendar_plugin_display_page::options_submit() should be compatible with views_plugin_display_page::options_submit(&$form, &$form_state) in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_page.inc on line 250.
  • strict warning: Declaration of calendar_plugin_display_page::options() should be compatible with views_object::options() in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_page.inc on line 250.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_page.inc on line 47.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_page.inc on line 48.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_page.inc on line 49.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_page.inc on line 50.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_page.inc on line 51.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_page.inc on line 52.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_page.inc on line 53.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_page.inc on line 54.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_page.inc on line 55.
  • strict warning: Declaration of calendar_plugin_display_block::init() should be compatible with views_plugin_display::init(&$view, &$display, $options = NULL) in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_block.inc on line 83.
  • strict warning: Declaration of calendar_plugin_display_block::options() should be compatible with views_object::options() in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_block.inc on line 83.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_block.inc on line 50.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_block.inc on line 51.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_block.inc on line 52.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_block.inc on line 53.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_block.inc on line 54.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_block.inc on line 55.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_block.inc on line 56.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_block.inc on line 57.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_block.inc on line 58.
  • strict warning: Declaration of calendar_plugin_display_attachment::options_submit() should be compatible with views_plugin_display_attachment::options_submit(&$form, &$form_state) in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_attachment.inc on line 239.
  • strict warning: Declaration of calendar_plugin_display_attachment::options() should be compatible with views_object::options() in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_attachment.inc on line 239.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_attachment.inc on line 164.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_attachment.inc on line 165.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_attachment.inc on line 166.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_attachment.inc on line 167.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_attachment.inc on line 164.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_attachment.inc on line 165.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_attachment.inc on line 166.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_attachment.inc on line 167.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_attachment.inc on line 164.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_attachment.inc on line 165.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_attachment.inc on line 166.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_attachment.inc on line 167.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_attachment.inc on line 164.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_attachment.inc on line 165.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_attachment.inc on line 166.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_attachment.inc on line 167.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_attachment.inc on line 164.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_attachment.inc on line 165.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_attachment.inc on line 166.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_attachment.inc on line 167.
  • strict warning: Declaration of calendar_plugin_display_ical::options_submit() should be compatible with views_plugin_display_page::options_submit(&$form, &$form_state) in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/calendar_ical/calendar_plugin_display_ical.inc on line 217.
  • strict warning: Declaration of date_handler_field_multiple::options() should be compatible with views_object::options() in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/date/date/date_handler_field_multiple.inc on line 171.
  • strict warning: Declaration of date_api_argument_handler::init() should be compatible with views_handler_argument::init(&$view, &$options) in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/date/includes/date_api_argument_handler.inc on line 366.
  • strict warning: Declaration of date_api_argument_handler::options() should be compatible with views_object::options() in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/date/includes/date_api_argument_handler.inc on line 366.
  • warning: Creating default object from empty value in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/date/includes/date_api_argument_handler.inc on line 33.
  • strict warning: Declaration of calendar_plugin_style::init() should be compatible with views_plugin_style::init(&$view, &$display, $options = NULL) in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_style.inc on line 175.
  • warning: Creating default object from empty value in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_attachment.inc on line 128.
  • warning: Creating default object from empty value in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_attachment.inc on line 128.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_page.inc on line 47.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_page.inc on line 48.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_page.inc on line 49.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_page.inc on line 50.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_page.inc on line 51.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_page.inc on line 52.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_page.inc on line 53.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_page.inc on line 54.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_page.inc on line 55.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_block.inc on line 50.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_block.inc on line 51.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_block.inc on line 52.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_block.inc on line 53.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_block.inc on line 54.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_block.inc on line 55.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_block.inc on line 56.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_block.inc on line 57.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_block.inc on line 58.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_attachment.inc on line 164.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_attachment.inc on line 165.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_attachment.inc on line 166.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_attachment.inc on line 167.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_attachment.inc on line 164.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_attachment.inc on line 165.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_attachment.inc on line 166.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_attachment.inc on line 167.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_attachment.inc on line 164.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_attachment.inc on line 165.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_attachment.inc on line 166.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_attachment.inc on line 167.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_attachment.inc on line 164.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_attachment.inc on line 165.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_attachment.inc on line 166.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_attachment.inc on line 167.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_attachment.inc on line 164.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_attachment.inc on line 165.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_attachment.inc on line 166.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_attachment.inc on line 167.
  • strict warning: Declaration of calendar_view_plugin_style::options() should be compatible with views_object::options() in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_view_plugin_style.inc on line 141.
  • warning: Creating default object from empty value in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/theme/theme.inc on line 107.
  • strict warning: Only variables should be passed by reference in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/date/date/date.theme on line 255.
  • strict warning: Only variables should be passed by reference in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/date/date/date.theme on line 260.
  • strict warning: Only variables should be passed by reference in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/date/date/date.theme on line 261.
  • strict warning: Only variables should be passed by reference in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/date/date/date.theme on line 255.
  • strict warning: Only variables should be passed by reference in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/date/date/date.theme on line 260.
  • strict warning: Only variables should be passed by reference in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/date/date/date.theme on line 261.
  • warning: Creating default object from empty value in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/theme/theme.inc on line 107.
  • strict warning: Only variables should be passed by reference in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/date/date/date.theme on line 255.
  • strict warning: Only variables should be passed by reference in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/date/date/date.theme on line 260.
  • strict warning: Only variables should be passed by reference in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/date/date/date.theme on line 261.
  • strict warning: Only variables should be passed by reference in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/date/date/date.theme on line 255.
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Área de Atuação: Controladoria Estratégica

O método da margem de contribuição caracteriza-se por distribuir aos produtos apenas os custos variáveis, sendo que os custos fixos, ou seja, aqueles que existem independentemente da produção, não são considerados na composição do custo dos produtos, ou seja, mão de obra direta, indireta, energia elétrica, encargos sociais, manutenção, utilidades, são ignorados na composição dos custos dos produtos.

Ocorre então que no método da margem de contribuição é desconsiderada a diferença de esforços produtivos para se transformar cada produto o que acarreta uma enorme distorção no cálculo dos custos unitários dos produtos.

Deste modo, se a indústria possui uma produção diversificada, com produtos com diferentes esforços de produção alocados para produzí-los, o método da margem de contribuição não tratará esta diferença, ao contrário, irá ignorar este fator por completo.

É muita maneira simplista de se analisar o custo, não considerando o processo produtivo pois se, em linhas gerais, o custo é composto por 3 grandes variáveis: overhead, matéria-prima e custo de transformação, somente uma fração deste total é distribuída aos produtos sendo que o restante deverá ser pago de maneira linear pela margem de contribuição, o que no longo prazo poderá ser desastroso para uma empresa tendo em vista que ela perde a noção de quais os produtos consumem mais ou menos recursos fabris.

 Algumas reflexões interessantes: 

  1. Devemos realmente desconsiderar o custo de transformação ou fabricação de produtos produzidos com diferentes níveis de esforços produtivos?
  2. Analises de longo prazo devem ser desconsideradas uma vez que ignoramos os custos de transformação e perdemos a noção de que produtos dão resultado e quais não dão resultados?
  3. Produtos com mais matéria-prima sempre devem receber  mais custos independentemente do esforço de produção?
  4. Um produto com uma alta margem de contribuição é necessariamente o produto mais interessante para a empresa?
  5. O dimensionamento do parque industrial não deve ser considerado e estudado ao longo do tempo?
  6. E principalmente: Será que podemos desconsiderar os custos de produção e os diferentes esforços entre os produtos enquanto nossos concorrentes pensam diariamente em produzir cada vez com custos melhores de transformação?
  7. É justo considerar apenas os custos variáveis quando os custos de transformação representam boa parte do custo total dos produtos?
  8. É justo que produtos fabricados com menor quantidade de esforços de produção que outros, mas com igual quantidade de matéria-prima receberem o mesmo custo? 

A resposta é necessariamente: NÃO! E para todas as perguntas acima.

Não é possível ser um competidor global em custos, onde cada vez mais os produtos se aproximam de virar commodities, desconsiderando a real distribuição dos custos fixos.

Vamos analisar o seguinte exemplo: Em uma fábrica são produzidos blocos de uma determinada liga metálica. Um dos modelos produzidos é um bloco liso, um cubo sem nenhum trabalho de usinagem. Outro bloco consome a mesma quantidade de matéria-prima, no entanto já passa por um complexo e caro processo de usinagem.

Pelo método do método da margem de contribuição, esta usinagem é indiferente ao custo do produto, o que causa uma distorção enorme na visão de rentabilidade unitária, ou seja, produtos com menor esforço agregado podem ter o mesmo custo ou até maior que produtos com maior esforço agregado, dependendo unicamente dos custos de matéria-prima envolvidos.

No longo prazo, perde-se a noção de quais produtos continuem positivamente ou negativamente para o resultado da empresa, ficando difícil decidir sobre quais produtos deve-se investir, quais devem ser tirados de linha, quais são os clientes mais interessantes e muito mais.

Observem como isto acontece na prática, considerando que:

 1. Receitas – Custos Variáveis – Custos Fixos = Lucro

Logo:

2. (Preço Venda Unitário * Qtd) – (Custo Variável Unitário * Qtd) – Custos fixos = Lucro

Importante: Observem na equação acima que o Custo fixo (que incluem os esforços de produção) são desprezados na composição do custo unitário, logo, produtos que possuem a mesma quantidade de matéria-prima porém possuem graus de dificuldades completamente de se produzir, por este método, possuem o mesmo custo. Um absurdo!!!

Continuando: 

3.  (Preço Venda Unitário – Custo Variável Unitário) * Qtd =  Lucro + Custos fixos

Considerando que Margem de contribuição é Preço Venda Unitário – Custo Variável Unitário, logo deduzimos que a soma de todas as margens de contribuição unitárias deverá ser igual ao lucro mais os custos fixos, ou seja, mais uma vez, os custos fixos tratados de maneira simplista.

Assim: 

4. Margem de Contribuição Unitária * Qtd = Lucro + Custos fixos

Qtd = (Lucro + Custos fixos) / Margem de Contribuição Unitária

5. Considerando que no ponto de equilíbrio o Lucro é = 0, logo:

6. Qtd no ponto de equilíbrio = Custos Fixos / Margem de Contribuição

Uu seja, uma distribuição igualitária dos custos fixos para pagar a margem de contribuição. Uma péssima ferramenta para empresas que produzem produtos diferentes com quantidades de esforços de produção extremamente diferentes. Um grave erro amplamente utilizado em decisões gerenciais de longo prazo.

Subestimar os custos fixos certamente trará problemas para a perpetuação da empresa no longo prazo.

Para decisões rápidas e de curto prazo, questões como o que produzir no período para cobrir o custo fixo, é até um raciocínio válido, no entanto, no longo prazo ela é falha por desconsiderar a composição integral do custo unitário e por causar uma distorção clara na rentabilidade unitária dos produtos produzidos.

E como desconsiderar esta composição integral de custos uma vez que as empresas hoje em dia estão inseridas em um ambiente competitivo e globalizado sendo que empresas para se manterem vivas precisam de informações detalhadas, pontuais e confiáveis?

Como ter informações confiáveis ignorando os diferentes esforços de produção alocados aos produtos, desconsiderando o dimensionamento e a capacidade da fábrica, desconhecendo seus níveis de produtividade por linhas, células, mini-fábricas?

Sua fábrica está bem dimensionada?

O método da margem de contribuição tem seus defensores, mas partem de argumentos que hoje em dia não mais se justificam.

Dizem eles que os custos fixos são mensurados subjetivamente, o que não deixa de ser verdade caso a empresa se utilize um método tradicional de custos os quais fazem uso das médias por centros de custos, rateios e critérios contábeis que causam uma distorção no custo. Só que eles esquecem do Método UEP, o qual abandona a noção das médias por centro de custos e analisa etapa por etapa do processo produtivo, transformando a fábrica em um modelo matemático, permitindo a eliminação de distorções grosseiras proporcionadas por métodos cujo objetivo é apenas o atendimento fiscal.

Outro contraponto é que o custeio marginal dificulta o entendimento dos processos produtivos para os diretores e gerentes industriais, os quais não tem disponibilizado números de custos em cada posto operativo, impedindo a visualização de que etapa do processo produtivo está encarecendo cada produto produzido.

Na era da tecnologia da informação não cabe mais colocar a culpa de se trabalhar detalhadamente o custo na dificuldade do mapeamento industrial pontual e na dificuldade em se obter números em tempo hábil.

Além de tudo isso, a definição do que é custo fixo ou variável não é tão óbvia quanto parece.

A margem de contribuição representa o valor que cada produto produzido e vendido pela empresa efetivamente traz de resultado para ajudar a pagar os gastos de estrutura da empresa (custos e despesas fixas), além de gerar o lucro esperado pelos investidores.

Isso significa que produtos com diferentes esforços de produção mas com uma mesma margem de contribuição são igualmente interessantes para a empresa, o que é um absurdo gerencial.

Imaginem uma fábrica de bebidas onde são fabricadas bebidas pasteurizadas e não pasteurizadas. As bebidas não pasteurizadas possuem um esforço de produção bem menor, a começar que não passam pela pasteurizadora.

O método da margem de contribuição ignora este fato e parte do princípio que, se os 2 tipos de bebidas possuem a mesma margem de contribuição e o mesma quantidade de custo variável, logo são produtos com o mesmo nível de interesse para a empresa, não importando se um produto é muito mais complicado para fabricar que o outro.

Em empresas onde os custos de estrutura possuem grande representação sobre os custos totais, o uso do conceito da margem de contribuição é bastante limitado, necessitando assim de uma metodologia de custeamento mais completa, que possibilite atribuir todos os custos aos produtos elaborados. Nesse sentido é que entra a necessidade do custeio pelas unidades de esforço de produção.

Artigo de: Simone E. de Oliveira

Artigo postado por:
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UEP x Margem de Contribuição

Bom dia.

Recentemente meu Diretor solicitou inserir o % de Margem de Contribuição em nossa tabela de vendas. Trabalhamos com o método UEP, então com base neste calculei o % de despesa/custo fixo sobre o valor de processo já atribuído a cada produto. Neste formato cada produto terá sua Mergem de Contribuição porporcionalizada com o esforço necessário a sua produção.
Pelo que pude apurar o cálculo realizado desta forma não apresenta distorção, mas o que apresenta maior margem de contribuição tambêm é o que exige maior esforço para sua produção. Ainda estamos em análise desta situação.

Atenciosamente

Itacir Antunes
Analista de Custos

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