Análise dos custos e lucratividade em salões de beleza: um estudo de caso

Abstract

The relationship between costs and profitability is essential for the financial sustainability of organizations. Efficient cost management allows for the reduction of unnecessary expenses and the maximization of profits, and is essential for the financial health of companies in various sectors. This study analyzes the costs and profitability of a beauty salon in Teresina-PI, investigating the impact of cost management on financial results. The research, which used a qualitative and quantitative approach, included an interview with the owner and detailed document analysis. The most profitable service identified was waxing, although overall net profit was considered low due to high costs. The investigation helped the salon to better understand its financial and operational reality, facilitating the identification of improvements in business management.