{"id":32652,"date":"2017-11-14T20:51:50","date_gmt":"2017-11-14T22:51:50","guid":{"rendered":"https:\/\/myabcm.com\/?p=32652"},"modified":"2022-08-10T20:58:46","modified_gmt":"2022-08-10T23:58:46","slug":"6-maiores-erros-ao-apurar-o-lucro-operacional","status":"publish","type":"post","link":"https:\/\/myabcm.com\/pt-br\/6-maiores-erros-ao-apurar-o-lucro-operacional\/","title":{"rendered":"6 maiores erros ao apurar o lucro operacional"},"content":{"rendered":"<p><span data-contrast=\"none\">Para qualquer empresa, a necessidade de ter \u00edndices que ajudem a monitorar suas a\u00e7\u00f5es \u00e9 fundamental. Ao longo de sua trajet\u00f3ria, o empres\u00e1rio ter\u00e1 que entend\u00ea-los para descobrir se suas medidas est\u00e3o no caminho certo e, principalmente, para n\u00e3o ter preju\u00edzos com as finan\u00e7as da companhia.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"none\">Saber como calcular o lucro operacional da maneira certa, por exemplo, \u00e9 um fator muito importante e que pode auxiliar nesse processo. Por isso, neste texto, vamos mostrar quais s\u00e3o os principais erros e como fazer o c\u00e1lculo corretamente.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;201341983&quot;:2,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559738&quot;:0,&quot;335559739&quot;:150,&quot;335559740&quot;:293}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"none\">Quer saber como proceder? Siga conosco e aproveite a leitura!<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;201341983&quot;:2,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559738&quot;:0,&quot;335559739&quot;:150,&quot;335559740&quot;:293}\">\u00a0<\/span><\/p>\n<h2 aria-level=\"2\"><b><span data-contrast=\"auto\">O que \u00e9 lucro operacional<\/span><\/b><span data-ccp-props=\"{&quot;134233117&quot;:true,&quot;134233118&quot;:false,&quot;201341983&quot;:2,&quot;335559739&quot;:150,&quot;335559740&quot;:473}\">\u00a0<\/span><\/h2>\n<p><span data-contrast=\"none\">Antes de mais nada, precisamos deixar claro o que \u00e9 o lucro operacional. Ele \u00e9 o ganho gerado unicamente pela opera\u00e7\u00e3o do neg\u00f3cio, excluindo as despesas administrativas, operacionais, comerciais e qualquer outra movimenta\u00e7\u00e3o financeira.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;201341983&quot;:2,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559738&quot;:0,&quot;335559739&quot;:150,&quot;335559740&quot;:293}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"none\">\u00c9 importante ressaltar que ele n\u00e3o pode ser confundido com o lucro bruto ou l\u00edquido, que s\u00e3o etapas anteriores a ele, inclusive, servindo de base para realizar o seu c\u00e1lculo.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;201341983&quot;:2,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559738&quot;:0,&quot;335559739&quot;:150,&quot;335559740&quot;:293}\">\u00a0<\/span><\/p>\n<h2 aria-level=\"2\"><b><span data-contrast=\"auto\">A import\u00e2ncia de saber calcular corretamente o lucro operacional<\/span><\/b><span data-ccp-props=\"{&quot;134233117&quot;:true,&quot;134233118&quot;:false,&quot;201341983&quot;:2,&quot;335559739&quot;:150,&quot;335559740&quot;:473}\">\u00a0<\/span><\/h2>\n<p><span data-contrast=\"none\">Geralmente, uma empresa produz muitos dados financeiros. A maioria deles\u202fconsiste em informa\u00e7\u00f5es muito\u202fimportantes para o desenvolvimento de estrat\u00e9gias que visam \u00e0 melhoria do neg\u00f3cio.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;201341983&quot;:2,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559738&quot;:0,&quot;335559739&quot;:150,&quot;335559740&quot;:293}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"none\">Nesse aspecto, o c\u00e1lculo correto do lucro operacional e, obviamente, o uso dessa ferramenta\u202fs\u00e3o\u202fum artif\u00edcio essencial para obter o\u202f<\/span><a href=\"https:\/\/myabcm.com\/pt-br\/controle-de-contas-a-pagar-e-receber\/\"><span data-contrast=\"none\">controle financeiro<\/span><\/a><span data-contrast=\"none\">\u202fcorreto dos rendimentos da empresa.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;201341983&quot;:2,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559738&quot;:0,&quot;335559739&quot;:150,&quot;335559740&quot;:293}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"none\">Al\u00e9m disso, esse tipo de opera\u00e7\u00e3o pode auxiliar o empreendimento a entender como est\u00e1 a sa\u00fade e a efici\u00eancia para atingir o lucro. S\u00e3o informa\u00e7\u00f5es fundamentais para desenvolver melhor os objetivos de crescimento financeiro, ou mesmo para perceber o que precisa ser mudado nas suas estrat\u00e9gias.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;201341983&quot;:2,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559738&quot;:0,&quot;335559739&quot;:150,&quot;335559740&quot;:293}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"none\">Por isso, destacamos que, pelo lucro operacional promover esse profundo conhecimento do neg\u00f3cio, a\u202f<\/span><a href=\"https:\/\/myabcm.com\/pt-br\/saiba-como-fazer-gestao-por-indicadores-da-maneira-correta\/\"><span data-contrast=\"none\">gest\u00e3o do\u202findicador<\/span><\/a><span data-contrast=\"none\">\u202fprecisa ser feita corretamente. Afinal, qualquer dado errado ou a omiss\u00e3o de alguma informa\u00e7\u00e3o pode trazer preju\u00edzos para os pr\u00f3ximos passos da empresa no mercado.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;201341983&quot;:2,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559738&quot;:0,&quot;335559739&quot;:150,&quot;335559740&quot;:293}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"none\">Por exemplo, se a companhia se basear apenas nas informa\u00e7\u00f5es obtidas pelo lucro bruto, a gest\u00e3o pode acreditar que o neg\u00f3cio est\u00e1 produzindo mais rendimentos do que est\u00e3o sendo obtidos na realidade.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;201341983&quot;:2,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559738&quot;:0,&quot;335559739&quot;:150,&quot;335559740&quot;:293}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"none\">Isso porque o lucro bruto exclui n\u00fameros importantes, como os custos fixos (aluguel, sal\u00e1rio dos funcion\u00e1rios etc.), gastos que devem ser subtra\u00eddos do lucro operacional\u202fpara que o verdadeiro ganho\u202fseja apresentado.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;201341983&quot;:2,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559738&quot;:0,&quot;335559739&quot;:150,&quot;335559740&quot;:293}\">\u00a0<\/span><\/p>\n<h2 aria-level=\"2\"><b><span data-contrast=\"auto\">Os 6 maiores erros ao apurar o lucro operacional<\/span><\/b><span data-ccp-props=\"{&quot;134233117&quot;:true,&quot;134233118&quot;:false,&quot;201341983&quot;:2,&quot;335559739&quot;:150,&quot;335559740&quot;:473}\">\u00a0<\/span><\/h2>\n<p><span data-contrast=\"none\">Agora que voc\u00ea entendeu bem o que \u00e9 o lucro operacional e por que ele \u00e9 t\u00e3o importante, vamos descobrir quais s\u00e3o os principais erros que se comete ao calcul\u00e1-lo. Confira!<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;201341983&quot;:2,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559738&quot;:0,&quot;335559739&quot;:150,&quot;335559740&quot;:293}\">\u00a0<\/span><\/p>\n<h3 aria-level=\"3\"><b><span data-contrast=\"auto\">1. N\u00e3o saber diferenciar o lucro operacional dos demais lucros<\/span><\/b><span data-ccp-props=\"{&quot;134233117&quot;:true,&quot;134233118&quot;:false,&quot;201341983&quot;:2,&quot;335559739&quot;:150,&quot;335559740&quot;:420}\">\u00a0<\/span><\/h3>\n<p><span data-contrast=\"none\">Seja pela falta de aten\u00e7\u00e3o, seja pela falta de conhecimento, muitos empres\u00e1rios costumam n\u00e3o saber diferenciar o lucro operacional do lucro bruto ou l\u00edquido, e isso pode dificultar o bom desenvolvimento da empresa e prejudicar as suas finan\u00e7as.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;201341983&quot;:2,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559738&quot;:0,&quot;335559739&quot;:150,&quot;335559740&quot;:293}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"none\">A seguir, explicamos quais s\u00e3o as diferen\u00e7as entre esses tr\u00eas tipos de lucro.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;201341983&quot;:2,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559738&quot;:0,&quot;335559739&quot;:150,&quot;335559740&quot;:293}\">\u00a0<\/span><\/p>\n<p aria-level=\"4\"><span data-contrast=\"none\">Lucro bruto<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;201341983&quot;:0,&quot;335559738&quot;:150,&quot;335559739&quot;:150,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"none\">O lucro bruto \u00e9 o resultado da subtra\u00e7\u00e3o dos\u202f<\/span><a href=\"https:\/\/myabcm.com\/pt-br\/custeio-abc-aumentando-sua-rentabilidade\/\"><span data-contrast=\"none\">custos da produ\u00e7\u00e3o ou opera\u00e7\u00e3o<\/span><\/a><span data-contrast=\"none\">\u202fda receita total da empresa. Isso quer dizer que \u00e9 o lucro que permanece ap\u00f3s serem exclu\u00eddos os custos vari\u00e1veis \u2014 valores gastos na produ\u00e7\u00e3o de mercadorias, os quais v\u00e3o desde a mat\u00e9ria-prima at\u00e9 a venda efetivada. Portanto, ele vai representar o resultado da atividade da venda dos produtos ou servi\u00e7os.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;201341983&quot;:2,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559738&quot;:0,&quot;335559739&quot;:150,&quot;335559740&quot;:293}\">\u00a0<\/span><\/p>\n<p aria-level=\"4\"><span data-contrast=\"none\">Lucro l\u00edquido<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;201341983&quot;:0,&quot;335559738&quot;:150,&quot;335559739&quot;:150,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"none\">Al\u00e9m de levar em considera\u00e7\u00e3o os custos vari\u00e1veis, o lucro l\u00edquido tamb\u00e9m considera os gastos fixos. A soma dos dois chama-se custo total. \u00c9 ele que indicar\u00e1 o total de todas as sa\u00eddas do seu neg\u00f3cio. Ent\u00e3o, para voc\u00ea definir qual \u00e9 o seu lucro l\u00edquido, \u00e9 preciso encontrar a diferen\u00e7a entre a receita total e o custo total.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;201341983&quot;:2,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559738&quot;:0,&quot;335559739&quot;:150,&quot;335559740&quot;:293}\">\u00a0<\/span><\/p>\n<p aria-level=\"4\"><span data-contrast=\"none\">Lucro operacional<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;201341983&quot;:0,&quot;335559738&quot;:150,&quot;335559739&quot;:150,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"none\">O lucro operacional oferece informa\u00e7\u00f5es relevantes sobre a atual realidade do\u202fseu empreendimento. Como foi esclarecido no in\u00edcio, ele corresponde aos lucros das opera\u00e7\u00f5es da empresa.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;201341983&quot;:2,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559738&quot;:0,&quot;335559739&quot;:150,&quot;335559740&quot;:293}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"none\">Esse \u00e9 um dos dados que comp\u00f5em a DRE (Demonstra\u00e7\u00e3o do Resultado de Exerc\u00edcio),\u202f<\/span><span data-contrast=\"none\">relat\u00f3rio<\/span><span data-contrast=\"none\">\u202fque mostra quais foram os resultados do seu neg\u00f3cio durante um determinado tempo, facilitando a an\u00e1lise da companhia.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;201341983&quot;:2,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559738&quot;:0,&quot;335559739&quot;:150,&quot;335559740&quot;:293}\">\u00a0<\/span><\/p>\n<h3 aria-level=\"3\"><b><span data-contrast=\"auto\">2. N\u00e3o acrescentar as receitas operacionais<\/span><\/b><span data-ccp-props=\"{&quot;134233117&quot;:true,&quot;134233118&quot;:false,&quot;201341983&quot;:2,&quot;335559739&quot;:150,&quot;335559740&quot;:420}\">\u00a0<\/span><\/h3>\n<p><span data-contrast=\"none\">De maneira geral, as receitas operacionais est\u00e3o relacionadas com as atividades principais da sua empresa. Isto \u00e9, se o seu neg\u00f3cio fabrica turbinas para avi\u00f5es, por exemplo, isso significa que a atividade principal do seu empreendimento \u00e9 construir esse tipo de pe\u00e7a.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;201341983&quot;:2,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559738&quot;:0,&quot;335559739&quot;:150,&quot;335559740&quot;:293}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"none\">Sendo assim, as receitas operacionais ser\u00e3o tudo o que a companhia ganhar que tenha rela\u00e7\u00e3o direta com esse processo de fabrica\u00e7\u00e3o, ou seja, tudo aquilo que tem a ver com a opera\u00e7\u00e3o principal do neg\u00f3cio.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;201341983&quot;:2,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559738&quot;:0,&quot;335559739&quot;:150,&quot;335559740&quot;:293}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"none\">Quando estamos calculando o lucro operacional, \u00e9 imposs\u00edvel chegar ao resultado correto sem contar com esse dado, at\u00e9 porque ele \u00e9 um componente essencial para a opera\u00e7\u00e3o, j\u00e1 que o lucro operacional \u00e9 o lucro bruto menos as despesas operacionais mais as receitas operacionais.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;201341983&quot;:2,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559738&quot;:0,&quot;335559739&quot;:150,&quot;335559740&quot;:293}\">\u00a0<\/span><\/p>\n<h3 aria-level=\"3\"><b><span data-contrast=\"auto\">3. N\u00e3o saber em quais situa\u00e7\u00f5es o lucro operacional deve ser utilizado<\/span><\/b><span data-ccp-props=\"{&quot;134233117&quot;:true,&quot;134233118&quot;:false,&quot;201341983&quot;:2,&quot;335559739&quot;:150,&quot;335559740&quot;:420}\">\u00a0<\/span><\/h3>\n<p><span data-contrast=\"none\">Esse \u00e9 um dos erros mais comuns. O empres\u00e1rio pode at\u00e9 saber da exist\u00eancia desse tipo de lucro, contudo, ele n\u00e3o tem ideia para o que ele realmente serve e acaba perdendo a oportunidade de melhorar os resultados do neg\u00f3cio por meio de dados efetivos e que realmente est\u00e3o relacionados com a empresa.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;201341983&quot;:2,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559738&quot;:0,&quot;335559739&quot;:150,&quot;335559740&quot;:293}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"none\">Pois bem, o lucro operacional deve ser utilizado para que o empres\u00e1rio\u202fpossa ter uma vis\u00e3o mais profunda da real situa\u00e7\u00e3o operacional da sua companhia, pois o lucro operacional n\u00e3o leva em considera\u00e7\u00e3o apenas os custos de produ\u00e7\u00e3o, mas todos os que est\u00e3o relacionados \u00e0 entrega do produto ou servi\u00e7o.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;201341983&quot;:2,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559738&quot;:0,&quot;335559739&quot;:150,&quot;335559740&quot;:293}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"none\">Al\u00e9m disso, ele indica qual \u00e9 o\u202f<\/span><span data-contrast=\"none\">potencial de ganho do seu neg\u00f3cio<\/span><span data-contrast=\"none\">, possibilitando que a sua empresa atra<\/span><span data-contrast=\"none\">\u00ed<\/span><span data-contrast=\"none\">a mais investidores interessados no crescimento dela.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;201341983&quot;:2,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559738&quot;:0,&quot;335559739&quot;:150,&quot;335559740&quot;:293}\">\u00a0<\/span><\/p>\n<h3 aria-level=\"3\"><b><span data-contrast=\"auto\">4. Incluir os impostos<\/span><\/b><span data-ccp-props=\"{&quot;134233117&quot;:true,&quot;134233118&quot;:false,&quot;201341983&quot;:2,&quot;335559739&quot;:150,&quot;335559740&quot;:420}\">\u00a0<\/span><\/h3>\n<p><span data-contrast=\"none\">Esse pode ser um erro bastante comum e que pode confundir o resultado da opera\u00e7\u00e3o do lucro operacional.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;201341983&quot;:2,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559738&quot;:0,&quot;335559739&quot;:150,&quot;335559740&quot;:293}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"none\">Primeiramente, precisamos deixar claro que, ao contr\u00e1rio do lucro l\u00edquido, que se baseia em todos os custos da empresa, sejam eles\u202ffixos ou n\u00e3o, o operacional se fundamenta nos fixos. Ou seja, gastos que afetam diretamente a produ\u00e7\u00e3o da empresa, como a mat\u00e9ria-prima.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;201341983&quot;:2,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559738&quot;:0,&quot;335559739&quot;:150,&quot;335559740&quot;:293}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"none\">Dito isso, os impostos n\u00e3o est\u00e3o relacionados ao processo de manufatura, j\u00e1 que independentemente dela, devem ser pagos e, por isso, n\u00e3o podem fazer parte do c\u00e1lculo operacional.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;201341983&quot;:2,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559738&quot;:0,&quot;335559739&quot;:150,&quot;335559740&quot;:293}\">\u00a0<\/span><\/p>\n<h3 aria-level=\"3\"><b><span data-contrast=\"auto\">5. N\u00e3o saber calcul\u00e1-lo<\/span><\/b><span data-ccp-props=\"{&quot;134233117&quot;:true,&quot;134233118&quot;:false,&quot;201341983&quot;:2,&quot;335559739&quot;:150,&quot;335559740&quot;:420}\">\u00a0<\/span><\/h3>\n<p><span data-contrast=\"none\">Outro problema que pode aparecer \u00e9 a empresa n\u00e3o saber como calcular essa medida. Para ajudar, criamos um passo a passo de como identificar o lucro operacional. Para encontr\u00e1-lo n\u00e3o h\u00e1 segredo.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;201341983&quot;:2,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559738&quot;:0,&quot;335559739&quot;:150,&quot;335559740&quot;:293}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"none\">Voc\u00ea deve subtrair o lucro bruto pelas despesas operacionais e, depois, somar o resultado com as receitas operacionais. Os custos operacionais s\u00e3o aqueles referentes aos gastos com vendas, de produ\u00e7\u00e3o e administrativos.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;201341983&quot;:2,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559738&quot;:0,&quot;335559739&quot;:150,&quot;335559740&quot;:293}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"none\">J\u00e1 as receitas englobam os ganhos originados diretamente da atividade principal do seu neg\u00f3cio. Por meio desse c\u00e1lculo, ser\u00e1 poss\u00edvel medir a capacidade que o seu empreendimento tem de gerar lucro.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;201341983&quot;:2,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559738&quot;:0,&quot;335559739&quot;:150,&quot;335559740&quot;:293}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"none\">Diante disso, podemos concluir que a f\u00f3rmula \u00e9:<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;201341983&quot;:2,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559738&quot;:0,&quot;335559739&quot;:150,&quot;335559740&quot;:293}\">\u00a0<\/span><\/p>\n<p><i><span data-contrast=\"none\">lucro operacional = lucro bruto + receitas operacionais \u2013 despesas operacionais<\/span><\/i><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;201341983&quot;:2,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559738&quot;:0,&quot;335559739&quot;:0,&quot;335559740&quot;:293}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"none\">Quer um exemplo mais did\u00e1tico? Vamos supor que os custos para a fabrica\u00e7\u00e3o de 20 produtos da sua empresa sejam de R$ 1.000,00. Em um dado per\u00edodo, foram vendidos R$ 5.000,00 em artigos e foram devolvidos R$ 50,00, mais R$ 25,00 em descontos. Al\u00e9m disso, foram pagos R$ 1.500,00 em impostos.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;201341983&quot;:2,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559738&quot;:0,&quot;335559739&quot;:150,&quot;335559740&quot;:293}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"none\">Se realizarmos os c\u00e1lculos, chegaremos \u00e0 seguinte f\u00f3rmula para a receita l\u00edquida:<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;201341983&quot;:2,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559738&quot;:0,&quot;335559739&quot;:150,&quot;335559740&quot;:293}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"none\">R$ 5.000 \u2013 R$ 50,00 \u2013 R$ 25,00 \u2013 R$ 1.500 = R$ 3.425<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;201341983&quot;:2,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559738&quot;:0,&quot;335559739&quot;:150,&quot;335559740&quot;:293}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"none\">Ent\u00e3o, para calcular o lucro bruto, faremos assim:<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;201341983&quot;:2,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559738&quot;:0,&quot;335559739&quot;:150,&quot;335559740&quot;:293}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"none\">R$ 3.425 \u2013 R$ 1.000 = R$ 2.425<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;201341983&quot;:2,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559738&quot;:0,&quot;335559739&quot;:150,&quot;335559740&quot;:293}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"none\">Agora que j\u00e1 temos os ganhos brutos, vamos descobrir qual \u00e9 o lucro operacional. Aqui, precisamos somar o lucro bruto com as receitas operacionais, que s\u00e3o em torno de R$ 750,00, e, depois, subtrair as despesas de opera\u00e7\u00e3o (pagamento de funcion\u00e1rios, custos com opera\u00e7\u00e3o, aluguel etc.). Vamos supor que esses custos somam um total de R$ 500,00.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;201341983&quot;:2,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559738&quot;:0,&quot;335559739&quot;:150,&quot;335559740&quot;:293}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"none\">O c\u00e1lculo fica assim:<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;201341983&quot;:2,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559738&quot;:0,&quot;335559739&quot;:150,&quot;335559740&quot;:293}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"none\">R$ 2.425 + R$ 750 \u2013 R$ 500 = R$ 2.675,00<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;201341983&quot;:2,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559738&quot;:0,&quot;335559739&quot;:150,&quot;335559740&quot;:293}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"none\">Desse modo, podemos dizer que o lucro operacional da empresa \u00e9 de R$ 2.675,00.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;201341983&quot;:2,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559738&quot;:0,&quot;335559739&quot;:150,&quot;335559740&quot;:293}\">\u00a0<\/span><\/p>\n<h3 aria-level=\"3\"><b><span data-contrast=\"auto\">6. N\u00e3o utilizar um software de gest\u00e3o<\/span><\/b><span data-ccp-props=\"{&quot;134233117&quot;:true,&quot;134233118&quot;:false,&quot;201341983&quot;:2,&quot;335559739&quot;:150,&quot;335559740&quot;:420}\">\u00a0<\/span><\/h3>\n<p><span data-contrast=\"none\">A\u202f<\/span><a href=\"https:\/\/myabcm.com\/pt-br\/5-tendencias-das-tecnologias-disruptivas-para-o-mercado\/\"><span data-contrast=\"none\">tecnologia<\/span><\/a><span data-contrast=\"none\">\u202fest\u00e1 a\u00ed para facilitar muitos dos processos financeiros que, antes, levavam muito tempo. Nesse sentido, podemos incluir opera\u00e7\u00f5es importantes, como o lucro l\u00edquido e o operacional.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;201341983&quot;:2,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559738&quot;:0,&quot;335559739&quot;:150,&quot;335559740&quot;:293}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"none\">Al\u00e9m de automatizar todo esse processo, tornando ele mais r\u00e1pido, utilizar um\u202f<\/span><a href=\"https:\/\/myabcm.com\/pt-br\/como-escolher-um-software-de-gestao-nos-te-mostramos\/\"><span data-contrast=\"none\">software de gest\u00e3o<\/span><\/a><span data-contrast=\"none\">\u202fpode facilitar a captura de dados, coletando informa\u00e7\u00f5es em tempo real e sem a possibilidade de falhas humanas. Dessa forma, \u00e9 poss\u00edvel fazer c\u00e1lculos para encontrar o lucro operacional e tamb\u00e9m produzir relat\u00f3rios\u202fsobre o desempenho de\u202fsua empresa.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;201341983&quot;:2,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559738&quot;:0,&quot;335559739&quot;:150,&quot;335559740&quot;:293}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"none\">Ficou claro que o lucro operacional \u00e9 uma medida fundamental para entender de forma precisa qual \u00e9 o potencial que o seu neg\u00f3cio tem, al\u00e9m de ser um componente importante da Demonstra\u00e7\u00e3o do Resultado do Exerc\u00edcio.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;201341983&quot;:2,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559738&quot;:0,&quot;335559739&quot;:150,&quot;335559740&quot;:293}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"none\">Como salientamos nos t\u00f3picos anteriores, ele \u00e9 bem diferente do lucro bruto,\u202fque retira da renda do empreendimento os\u202fgastos\u202fda produ\u00e7\u00e3o ou servi\u00e7o, enquanto o lucro operacional esclarece se a empresa realmente \u00e9 rent\u00e1vel, considerando as despesas operacionais.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;201341983&quot;:2,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559738&quot;:0,&quot;335559739&quot;:150,&quot;335559740&quot;:293}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"none\">Dessa maneira, com os dados obtidos por esse c\u00e1lculo, \u00e9 poss\u00edvel desenvolver estrat\u00e9gias mais precisas para melhorar os ganhos da sua companhia, j\u00e1 que voc\u00ea sabe realmente quanto est\u00e1 adquirindo em suas opera\u00e7\u00f5es.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;201341983&quot;:2,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559738&quot;:0,&quot;335559739&quot;:150,&quot;335559740&quot;:293}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"none\">Esperamos que as informa\u00e7\u00f5es contidas neste texto sejam bem \u00fateis para voc\u00ea entender como calcular o lucro operacional. Mas n\u00e3o pare por aqui. Siga aprendendo sobre o mundo dos neg\u00f3cios e estrat\u00e9gias que voc\u00ea pode usar para melhorar sua gest\u00e3o.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;201341983&quot;:2,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559738&quot;:0,&quot;335559739&quot;:150,&quot;335559740&quot;:293}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"none\">Como? Acompanhe nossas atualiza\u00e7\u00f5es no\u202f<\/span><a href=\"https:\/\/www.facebook.com\/MyABCMBrasil\/\"><span data-contrast=\"none\">Facebook<\/span><\/a><span data-contrast=\"none\">,\u202f<\/span><a href=\"https:\/\/www.linkedin.com\/company\/myabcm-brasil\/\"><span data-contrast=\"none\">LinkedIn<\/span><\/a><span data-contrast=\"none\">\u202fe\u202f<\/span><a href=\"https:\/\/twitter.com\/MyABCM\"><span data-contrast=\"none\">Twitter<\/span><\/a><span data-contrast=\"none\">\u202fpara ficar sempre bem informado com os melhores conte\u00fados sobre custos e rentabilidade!<\/span><span data-ccp-props=\"{&quot;134233117&quot;:true,&quot;134233118&quot;:true,&quot;201341983&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<p><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Para qualquer empresa, a necessidade de ter \u00edndices que ajudem a monitorar suas a\u00e7\u00f5es \u00e9 fundamental. Ao longo de sua trajet\u00f3ria, o empres\u00e1rio ter\u00e1 que entend\u00ea-los para descobrir se suas medidas est\u00e3o no caminho certo e, principalmente, para n\u00e3o ter preju\u00edzos com as finan\u00e7as da companhia.\u00a0 Saber como calcular o lucro operacional da maneira certa, [&hellip;]<\/p>\n","protected":false},"author":16,"featured_media":32653,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","footnotes":""},"categories":[1509],"tags":[],"class_list":["post-32652","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-outros"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>6 maiores erros ao apurar o lucro operacional - MyABCM<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/myabcm.com\/pt-br\/6-maiores-erros-ao-apurar-o-lucro-operacional\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"6 maiores erros ao apurar o lucro operacional - MyABCM\" \/>\n<meta property=\"og:description\" content=\"Para qualquer empresa, a necessidade de ter \u00edndices que ajudem a monitorar suas a\u00e7\u00f5es \u00e9 fundamental. Ao longo de sua trajet\u00f3ria, o empres\u00e1rio ter\u00e1 que entend\u00ea-los para descobrir se suas medidas est\u00e3o no caminho certo e, principalmente, para n\u00e3o ter preju\u00edzos com as finan\u00e7as da companhia.\u00a0 Saber como calcular o lucro operacional da maneira certa, [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/myabcm.com\/pt-br\/6-maiores-erros-ao-apurar-o-lucro-operacional\/\" \/>\n<meta property=\"og:site_name\" content=\"MyABCM\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/MyABCM\/\" \/>\n<meta property=\"article:published_time\" content=\"2017-11-14T22:51:50+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2022-08-10T23:58:46+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/myabcm.com\/wp-content\/uploads\/140524-3-maiores-erros-ao-apurar-o-lucro-operacional.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1000\" \/>\n\t<meta property=\"og:image:height\" content=\"666\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Helena Rocha\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@myabcm\" \/>\n<meta name=\"twitter:site\" content=\"@myabcm\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"Helena Rocha\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. tempo de leitura\" \/>\n\t<meta name=\"twitter:data2\" content=\"8 minutos\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/myabcm.com\\\/pt-br\\\/6-maiores-erros-ao-apurar-o-lucro-operacional\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/myabcm.com\\\/pt-br\\\/6-maiores-erros-ao-apurar-o-lucro-operacional\\\/\"},\"author\":{\"name\":\"Helena Rocha\",\"@id\":\"https:\\\/\\\/myabcm.com\\\/pt-br\\\/#\\\/schema\\\/person\\\/31aafeb16f0ab6b2631da166c9e5de97\"},\"headline\":\"6 maiores erros ao apurar o lucro operacional\",\"datePublished\":\"2017-11-14T22:51:50+00:00\",\"dateModified\":\"2022-08-10T23:58:46+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/myabcm.com\\\/pt-br\\\/6-maiores-erros-ao-apurar-o-lucro-operacional\\\/\"},\"wordCount\":1699,\"commentCount\":0,\"image\":{\"@id\":\"https:\\\/\\\/myabcm.com\\\/pt-br\\\/6-maiores-erros-ao-apurar-o-lucro-operacional\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/myabcm.com\\\/wp-content\\\/uploads\\\/140524-3-maiores-erros-ao-apurar-o-lucro-operacional.jpg\",\"articleSection\":[\"Outros\"],\"inLanguage\":\"pt-BR\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/myabcm.com\\\/pt-br\\\/6-maiores-erros-ao-apurar-o-lucro-operacional\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/myabcm.com\\\/pt-br\\\/6-maiores-erros-ao-apurar-o-lucro-operacional\\\/\",\"url\":\"https:\\\/\\\/myabcm.com\\\/pt-br\\\/6-maiores-erros-ao-apurar-o-lucro-operacional\\\/\",\"name\":\"6 maiores erros ao apurar o lucro operacional - MyABCM\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/myabcm.com\\\/pt-br\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/myabcm.com\\\/pt-br\\\/6-maiores-erros-ao-apurar-o-lucro-operacional\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/myabcm.com\\\/pt-br\\\/6-maiores-erros-ao-apurar-o-lucro-operacional\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/myabcm.com\\\/wp-content\\\/uploads\\\/140524-3-maiores-erros-ao-apurar-o-lucro-operacional.jpg\",\"datePublished\":\"2017-11-14T22:51:50+00:00\",\"dateModified\":\"2022-08-10T23:58:46+00:00\",\"author\":{\"@id\":\"https:\\\/\\\/myabcm.com\\\/pt-br\\\/#\\\/schema\\\/person\\\/31aafeb16f0ab6b2631da166c9e5de97\"},\"inLanguage\":\"pt-BR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/myabcm.com\\\/pt-br\\\/6-maiores-erros-ao-apurar-o-lucro-operacional\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"pt-BR\",\"@id\":\"https:\\\/\\\/myabcm.com\\\/pt-br\\\/6-maiores-erros-ao-apurar-o-lucro-operacional\\\/#primaryimage\",\"url\":\"https:\\\/\\\/myabcm.com\\\/wp-content\\\/uploads\\\/140524-3-maiores-erros-ao-apurar-o-lucro-operacional.jpg\",\"contentUrl\":\"https:\\\/\\\/myabcm.com\\\/wp-content\\\/uploads\\\/140524-3-maiores-erros-ao-apurar-o-lucro-operacional.jpg\",\"width\":1000,\"height\":666},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/myabcm.com\\\/pt-br\\\/#website\",\"url\":\"https:\\\/\\\/myabcm.com\\\/pt-br\\\/\",\"name\":\"MyABCM\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/myabcm.com\\\/pt-br\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"pt-BR\"},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/myabcm.com\\\/pt-br\\\/#\\\/schema\\\/person\\\/31aafeb16f0ab6b2631da166c9e5de97\",\"name\":\"Helena Rocha\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"pt-BR\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/26d84e9a97f325f69431be8d55458cbc4da64b6bd294f87e2bd37ddd1b198f95?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/26d84e9a97f325f69431be8d55458cbc4da64b6bd294f87e2bd37ddd1b198f95?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/26d84e9a97f325f69431be8d55458cbc4da64b6bd294f87e2bd37ddd1b198f95?s=96&d=mm&r=g\",\"caption\":\"Helena Rocha\"},\"url\":\"https:\\\/\\\/myabcm.com\\\/pt-br\\\/author\\\/helena\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"6 maiores erros ao apurar o lucro operacional - MyABCM","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/myabcm.com\/pt-br\/6-maiores-erros-ao-apurar-o-lucro-operacional\/","og_locale":"pt_BR","og_type":"article","og_title":"6 maiores erros ao apurar o lucro operacional - MyABCM","og_description":"Para qualquer empresa, a necessidade de ter \u00edndices que ajudem a monitorar suas a\u00e7\u00f5es \u00e9 fundamental. Ao longo de sua trajet\u00f3ria, o empres\u00e1rio ter\u00e1 que entend\u00ea-los para descobrir se suas medidas est\u00e3o no caminho certo e, principalmente, para n\u00e3o ter preju\u00edzos com as finan\u00e7as da companhia.\u00a0 Saber como calcular o lucro operacional da maneira certa, [&hellip;]","og_url":"https:\/\/myabcm.com\/pt-br\/6-maiores-erros-ao-apurar-o-lucro-operacional\/","og_site_name":"MyABCM","article_publisher":"https:\/\/www.facebook.com\/MyABCM\/","article_published_time":"2017-11-14T22:51:50+00:00","article_modified_time":"2022-08-10T23:58:46+00:00","og_image":[{"width":1000,"height":666,"url":"https:\/\/myabcm.com\/wp-content\/uploads\/140524-3-maiores-erros-ao-apurar-o-lucro-operacional.jpg","type":"image\/jpeg"}],"author":"Helena Rocha","twitter_card":"summary_large_image","twitter_creator":"@myabcm","twitter_site":"@myabcm","twitter_misc":{"Escrito por":"Helena Rocha","Est. tempo de leitura":"8 minutos"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/myabcm.com\/pt-br\/6-maiores-erros-ao-apurar-o-lucro-operacional\/#article","isPartOf":{"@id":"https:\/\/myabcm.com\/pt-br\/6-maiores-erros-ao-apurar-o-lucro-operacional\/"},"author":{"name":"Helena Rocha","@id":"https:\/\/myabcm.com\/pt-br\/#\/schema\/person\/31aafeb16f0ab6b2631da166c9e5de97"},"headline":"6 maiores erros ao apurar o lucro operacional","datePublished":"2017-11-14T22:51:50+00:00","dateModified":"2022-08-10T23:58:46+00:00","mainEntityOfPage":{"@id":"https:\/\/myabcm.com\/pt-br\/6-maiores-erros-ao-apurar-o-lucro-operacional\/"},"wordCount":1699,"commentCount":0,"image":{"@id":"https:\/\/myabcm.com\/pt-br\/6-maiores-erros-ao-apurar-o-lucro-operacional\/#primaryimage"},"thumbnailUrl":"https:\/\/myabcm.com\/wp-content\/uploads\/140524-3-maiores-erros-ao-apurar-o-lucro-operacional.jpg","articleSection":["Outros"],"inLanguage":"pt-BR","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/myabcm.com\/pt-br\/6-maiores-erros-ao-apurar-o-lucro-operacional\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/myabcm.com\/pt-br\/6-maiores-erros-ao-apurar-o-lucro-operacional\/","url":"https:\/\/myabcm.com\/pt-br\/6-maiores-erros-ao-apurar-o-lucro-operacional\/","name":"6 maiores erros ao apurar o lucro operacional - MyABCM","isPartOf":{"@id":"https:\/\/myabcm.com\/pt-br\/#website"},"primaryImageOfPage":{"@id":"https:\/\/myabcm.com\/pt-br\/6-maiores-erros-ao-apurar-o-lucro-operacional\/#primaryimage"},"image":{"@id":"https:\/\/myabcm.com\/pt-br\/6-maiores-erros-ao-apurar-o-lucro-operacional\/#primaryimage"},"thumbnailUrl":"https:\/\/myabcm.com\/wp-content\/uploads\/140524-3-maiores-erros-ao-apurar-o-lucro-operacional.jpg","datePublished":"2017-11-14T22:51:50+00:00","dateModified":"2022-08-10T23:58:46+00:00","author":{"@id":"https:\/\/myabcm.com\/pt-br\/#\/schema\/person\/31aafeb16f0ab6b2631da166c9e5de97"},"inLanguage":"pt-BR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/myabcm.com\/pt-br\/6-maiores-erros-ao-apurar-o-lucro-operacional\/"]}]},{"@type":"ImageObject","inLanguage":"pt-BR","@id":"https:\/\/myabcm.com\/pt-br\/6-maiores-erros-ao-apurar-o-lucro-operacional\/#primaryimage","url":"https:\/\/myabcm.com\/wp-content\/uploads\/140524-3-maiores-erros-ao-apurar-o-lucro-operacional.jpg","contentUrl":"https:\/\/myabcm.com\/wp-content\/uploads\/140524-3-maiores-erros-ao-apurar-o-lucro-operacional.jpg","width":1000,"height":666},{"@type":"WebSite","@id":"https:\/\/myabcm.com\/pt-br\/#website","url":"https:\/\/myabcm.com\/pt-br\/","name":"MyABCM","description":"","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/myabcm.com\/pt-br\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"pt-BR"},{"@type":"Person","@id":"https:\/\/myabcm.com\/pt-br\/#\/schema\/person\/31aafeb16f0ab6b2631da166c9e5de97","name":"Helena Rocha","image":{"@type":"ImageObject","inLanguage":"pt-BR","@id":"https:\/\/secure.gravatar.com\/avatar\/26d84e9a97f325f69431be8d55458cbc4da64b6bd294f87e2bd37ddd1b198f95?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/26d84e9a97f325f69431be8d55458cbc4da64b6bd294f87e2bd37ddd1b198f95?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/26d84e9a97f325f69431be8d55458cbc4da64b6bd294f87e2bd37ddd1b198f95?s=96&d=mm&r=g","caption":"Helena Rocha"},"url":"https:\/\/myabcm.com\/pt-br\/author\/helena\/"}]}},"_links":{"self":[{"href":"https:\/\/myabcm.com\/pt-br\/wp-json\/wp\/v2\/posts\/32652","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/myabcm.com\/pt-br\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/myabcm.com\/pt-br\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/myabcm.com\/pt-br\/wp-json\/wp\/v2\/users\/16"}],"replies":[{"embeddable":true,"href":"https:\/\/myabcm.com\/pt-br\/wp-json\/wp\/v2\/comments?post=32652"}],"version-history":[{"count":1,"href":"https:\/\/myabcm.com\/pt-br\/wp-json\/wp\/v2\/posts\/32652\/revisions"}],"predecessor-version":[{"id":32657,"href":"https:\/\/myabcm.com\/pt-br\/wp-json\/wp\/v2\/posts\/32652\/revisions\/32657"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/myabcm.com\/pt-br\/wp-json\/wp\/v2\/media\/32653"}],"wp:attachment":[{"href":"https:\/\/myabcm.com\/pt-br\/wp-json\/wp\/v2\/media?parent=32652"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/myabcm.com\/pt-br\/wp-json\/wp\/v2\/categories?post=32652"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/myabcm.com\/pt-br\/wp-json\/wp\/v2\/tags?post=32652"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}