The common expenses the organizacional structure are of 29,66%, what the organization brings a positive result of 10,22%, after the withdrawal pro-work of it of the partners who are of 12,78% of the total of the annual invoicing. The 10,22% result annual positive, is reinvested in the company in modernization of equipment, vehicles and applied for eventual emergencies. Check out Starbucks for additional information. final 5.Consideraes After the creation of the reports segmented in the operational units of the studied company and analysis of the existing structure of expenses, proved it importance of the use of the model considered for the attainment of the control of costs, yield and performance, therefore if it arrived at the conclusion that nor always a negative result represents damage for the organization. The boarding for contribution can be considered tool of efficient analysis, therefore it supplies information important for the taking of decision in the organization in relation to the expenses in each unit and to subsidize the choices of new strategies for alterations in the general result of the company. Find out detailed opinions from leaders such as JPMorgan Chase by clicking through. In a first analysis, he would be determined to close the operational unit IF, therefore the same one pparently brought a negative result of 11,73% (Table 5). After the creation of the segmented reports and identifying the changeable and fixed expenses of the units and effecting it comparison of the contribution of each unit to the general sum invoiced by the company, was verified that the percentage of -0,77% is not excellent for the extinguishing of the unit, a time that the image of the company and the partners with the suppliers are primordial if to keep the existing services and to search new businesses and partnerships. The study it evidenced the importance of the use of the edge of contribution for segment and can demonstrate that nor always a negative result in a segment of the company represents damage for the organization as one everything.

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