In unit operational IF, observed after extration of second edge of contribution, that visualized the expenses fixed of the operational units, that the same one did not get a positive result, due to its percentages of fixed expenses to be of 75,50% of its invoiced total. The administration must analyze other data to verify if she compensates to keep this unit, therefore its fixed expenses are above of the waited one so that the same one if keeps. Operational unit BA also has one second edge of delicate contribution, therefore it only brings of return 7.83% of its invoicing, also had to its fixed cost to be above of the ideal. For the studied administration, the president says that the ideal is that each operational unit at least returns 15% from its invoicing. It says to be cliente that unit IF of result negative in relation to contracts fixed, however in analysis general, unit is important for image of company to be present in all States northeast, what makes with that the company obtains services in other areas, is the contractual ones, and even because, the employee placed in this operational unit, when it is not working for contracts, is used in unit BA and also in extra services in the State of Alagoas and sporadical in Pernambuco. The company also gives guarantee to the suppliers that its equipment commercializes and installs, what it makes necessary to have the employee placed in the State, therefore in case that not it it had, the supplier would not form partner in other regions of performance of the company In Table 6 had been analyzed the operational units horizontally, where if it verified the percentage of each one on the contractual invoicing and the item of bigger impacts in the fixed and changeable expenses. It was verified through this analysis that the operational unit that more contributed for the invoicing of contracts was the unit FOOT with 49,05% of contribution. .