PURCHASING DEADLINE, STORAGE AND RECEIPT EFFECTS ON SALES RESULT: MEASURE PROPOSE IN USED CARS RESALE

Abstract

The article aims to evidence the impact on the deadlines of operational cycle on the sales result. In this way, the study intends to answer how to measure the effects of these deadlines on the profitability of commercialized vehicles by resale used vehicles. It was used descriptive methodology, case study format, with qualitative approach. After a brief introduction it was conduced a lecture review about concepts related to the central theme. In sequence, they were presented the main characteristics of the case study realized, with the studied company’s description and the followed steps to measure the influence of the purchase deadlines, storage and receipt in the earned result by the entity.  Posteriori, they were presented the manage reports elaborated with the intention to demonstrate the difference between the sales result “with”' and “without” the consideration of these deadlines and comments about the main relevant aspects. It was concluded that, with the 32 cars sold during the research period, there would be a reduction of R$ 26.143,72 (R$ 94.021,67 – R$ 67.877,95) comparing the two ways of measure the commercial result (contribution margin “without” and “with” the effects of the associate deadlines to the operation cycle), that represented decrease of 27,81% in the final result of the period. Still, they have been associated some limitations related to the calculation procedure used.

Keywords: Operational cycle. Effects of the deadlines. Vehicles resale.