Gestão de custos frente à pandemia da COVID-19: estudo de caso dos impactos causados em uma empresa importadora

Abstract

With the emergence of COVID-19 and its rapid worldwide spread, international trade flows suffered strong impacts, due to the economic crisis generated by the pandemic. And within this perspective, the high demand for imports and the new legislative and customs adjustments, produced the need for unexpected financial contributions to maintain and functioning of this sector. Therefore, to understand aspects related to this scenario of uncertainty, this research aimed to investigate the challenges and impacts caused to an importing company regarding its cost management from the pandemic scenario. The data was obtained through a case study and documentary analysis of the company's expenses. There were also interviews with the operational manager, foreign trade analyst and financial and revenue manager of the company subject to the research. Through the analysis of interview data and documentary research, the main impacts were identified as the increase in transport costs, constant exchange rate fluctuations, lack of equipment, congestion in customs terminals and changes to rules and demurrage charges for containers. As a result, it was concluded that the pandemic had significant impacts on the costs of the company analyzed and that, for some variables, the entity could have adopted other alternatives to face these impacts, such as the use of hedging to avoid the increase in the price of the imported product, as well as the relocation of goods to secondary areas that did not present excess occupancy and more severe operational problems regarding those that kept the products stored.