Análise da lucratividade na cadeia de valor: um estudo no segmento farmacêutico

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Wellington dos Santos Teixeira (UNB/UFPB/UFRN) - welsantos79@gmail.com Emanoel Truta do Bomfim (UNB-UFPB-UFRN) - emanoeltruta@hotmail.com Rodrigo Fonseca Araújo (UFRN) - rodrigo_contabeis@yahoo.com.br

Resumo:

Este estudo buscou verificar se existe diferença na lucratividade das empresas que compõem a cadeia de valor do setor farmacêutico no período de 2009 a 2011. Para tanto, foram pesquisadas as margens brutas e líquidas das indústrias farmacêuticas, distribuidoras de medicamentos, e das redes de farmácia e/ou farmácias, com o intuito de verificar a lucratividade de cada empresa do setor farmacêutico. A pesquisa desenvolvida foi de natureza descritiva, utilizando-se da pesquisa bibliográfica para embasamento teórico, e da pesquisa documental nos demonstrativos financeiros das empresas estudadas para a coleta dos dados necessários para as análises. O estudo se justifica pela a importância dessa atividade na economia brasileira, bem como por contribuir com estudos acerca da análise de cadeia de valor que vem se desenvolvendo nas últimas décadas. Os resultados evidenciaram que as indústrias farmacêuticas foram as que apresentaram os melhores resultados de acordo com a margem bruta e líquida em relação as outras atividades da cadeia de valor; seguidas pelas redes de farmácias; e, pelas empresas distribuidoras de medicamentos, que apresentaram baixos resultados se comparados às outras empresas estudadas.

Palavras-chave: Cadeia de Valor, Custos Interornazacionais, Margem Bruta, Margem Líquida

Área temática: Custos como ferramenta para o planejamento, controle e apoio a decisões

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