Os impactos da pandemia do covid-19 no comportamento dos custos das empresas listadas no segmento de alimentos da B3 entre 2018 e 2022

Abstract

The objective of this study was to verify the impacts of the covid-19 pandemic on the cost behavior of companies in the Food segment listed on B3 between 2018 and 2022. The research was classified as descriptive, carried out using documentary analysis. In order to achieve the objective of the study, the companies' investor relations websites and the investor relations websites of each company were used for data collection. The indicators Cost of Goods Sold (COGS), Administrative and General Expenses (AGE) and Sales Expenses (SE) were measured, as well as Financial Expenses (FE) in relation to Net Revenue (NR). The calculations carried out reveal that the biggest impact on companies was between 2020 and 2022, showing a slowdown in the segment. On average, 83.20% of Net Revenue (NR) was allocated to COGS, which increased by 1.10% in the post-pandemic period. The companies Atacadão and Assaí stood out for their lower variation in expenses, demonstrating greater cost control. The study seeks to contribute to academia, society and investors, aiding strategic decisions in the financial market.