Analysis of product mix, capacity release and utilities

The objective of the article is to present design and application a technique based on Cost - Volume Benefit method, in order have economic financial information right mix products that allows achieving expected results organization negotiation process. proposed analysis has usual components namely unit price, variable cost, operating expenses expenses. consists ten steps will lead create as many scenarios necessary which products, installed capacity profits be evaluated, ultimate goal same. These steps, through formulations allow their application, explain way achieve desired or point balance with certain composition products. made small business consisting machining workshop. obtained show achievement stated objective, case occupies level utilities. This research provides an economic-financial perspective so entrepreneurs required prepare processes can make most pertinent decisions results.