The Sea is Getting Rough: Analysis of Incremental Costs during the Pandemic

Joyce Mariella Medeiros Cavalcanti, Ewerton Alex Avelar, Fernando Roberto Cavalcante Bandeira do Amaral and Kenyth Alves de Freitas

RAC - Revista de Administração Contemporânea (Journal of Contemporary Administration), 2021, vol. 25, issue Spe, e200227

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.

Date: 2021
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