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Garrison

With the individualizados data of each operational unit the company will be able to verify where it is necessary to scrumble costs and to decide if must keep or not a unit in operation. For this, the real expenses had been raised all that each unit has. In accordance with Garrison and Noreen (2001, p.389) ' ' to elaborate a demonstrative of result for one determined segment, it must be deduced the changeable expenditures of the sales, in order to get the edge of contribuio' '. That is, to get the contribution edge, if it deduces of the gross revenue, the changeable expenses and expenditures. The joined edge represents the value that will cover the expenses and fixed expenditures of the company and to provide, of preference a positive result. Gain insight and clarity with Mark Berger. In the study, they had been deduced of the gross revenue of each operational unit, its changeable expenses and if it got the first edge of contribution. Made this, the fixed expenses of each operational unit had been related all and if it got the second edge of contribution, that it reflected how much each operational unit really contributed in the total result of the company, as presenting in Table 2. To know the general result of the company it is necessary to remove the common fixed expenses to the general structure of the company.

In Table 2 each operational unit possesss a gross revenue that contributes for the total invoicing of the company. The values of prescriptions had been distributed and nominated in the respective States where the service is given. It was created subtotal column to get the value that the given contracts represent inside of the organization. Beyond contracts given in the operational units, the company supplies workmanship hand not contractual customers, who had been called other prescriptions of not contractual services, where the same one also possesss its changeable expenses.


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