1. O Mar Não Está para Peixe: Análise de Custos Incrementais na Pandemia.
- Author
-
Medeiros Cavalcanti, Joyce Mariella, Alex Avelar, Ewerton, Bandeira do Amaral, Fernando R. C., and Alves de Freitas, Kenyth
- Subjects
- *
COVID-19 pandemic , *DIRECT costing , *COST analysis , *INTERNATIONAL markets , *EXPORT marketing - Abstract
This teaching case aims to understand how incremental cost analysis can be applied in decision-making. The case portrays a fishing company in the segment that suffered a disruption in demand from the international market as a result of the COVID-19 pandemic. Its managers, who already acted to mitigate previous financial problems, now need to decide how to dispose of fish production during the pandemic. The case encourages the development of analytical competence on the impact of a rupture in demand, the identification of relevant costs for decision-making from an income statement, and managerial decision-making based on incremental cost analyzes. This case, based on interviews and estimated accounting data, was designed for undergraduate and graduate courses focused on costs in the areas of Business and Accounting. [ABSTRACT FROM AUTHOR]
- Published
- 2021
- Full Text
- View/download PDF