Finanças e vendas em tempos de pandemia da Covid-19: o caso de uma concessionária de máquinas agrícolas gaúcha

Abstract

arising from the COVID-19 pandemic and that the Brazilian economy would be affected as a result of this crisis, and the pre-crisis levels were also not satisfactory since 2015. Based on this new scenario presented, there is a need for good financial management, so that companies can remain solvent during the pandemic, as it aims to ensure a better and more efficient management of resources. Sales are the flagship of any company and, due to the vast impact caused by the coronavirus on society and also on companies, it is necessary to analyze how different sectors behaved, especially agribusiness. This is because this sector remained fully operational during the pandemic because its operation was essential. Nevertheless, within this sector many elements may have changed. Therefore, this study sought to assess the consequences brought by the crisis of the new coronavirus in a company that trades agricultural machinery and parts. The research approach was both qualitative and quantitative. An observational analysis of the company was carried out, highlighting the organizational changes that occurred as a result of the pandemic, the main changes were the adoption of cleaning and distancing procedures to avoid contagion and delays in the delivery of products by suppliers. Then, a financial analysis raised relevant points of the company's financial health based on its sales and accounting statements, where satisfactory rates and revenue growth were observed. Lastly, some suggestions were raised for the company through the 5W2H methodology.