The Company

The studied company currently possesss control of costs of the organization as a whole, where if it knows which the result final that the same one has, but not resulted it operational of each State where it gives its services. For this quarrel, if it considers the creation of individual reports, to know the contribution that each operational unit makes to the total result of the company and if the same one is self-sufficient to remain itself without aid of other units. So that these reports are servant, the survey of identifiable the changeable and fixed costs of each operational unit will be effected to elaborate a demonstration of result for segment for the contribution boarding. The choice of the related period of the analyzed data, year 2010, justifies for the present time of the data and the easiness in the access to the same ones for the accomplishment of the research. theoretical 1.Referencial the evaluation of performance of the segments requires a different species of demonstration of result, an evaluation that the performance of the segments has detached and not it performance of the company as a whole (GARRISON and NOREEN, 2001). The best one measured of yield of a segment is the edge, a time that it only encloses the incurred costs caused for the segment. If the segment will not be able to cover its proper costs, probably it does not have to be kept, unless it exerts important collateral effect on other segments (GARRISON and NOREEN, 2001). Martins (2003, P. Further details can be found at Bill Phelan, an internet resource. 179) considers that the edge of contribution for unit ' ' it is the difference enters the price of sales and the changeable cost of each product; it is the value that each unit effectively brings to the company of surplus between its prescription and the cost that in fact it provoked and that it can be imputed to it without erro' '.