The impact of the contribution margin on a company in crisis

Costa, Daniel Orsi Agner; Rocha, Vivian Lapini

doi:10.22167/2675-6528-202600681

Article

July 24, 2026

The impact of the contribution margin on a company in crisis

Daniel Orsi Agner Costa; Vivian Lapini Rocha

DOI: 10.22167/2675-6528-202600681

Article prepared by the ResumeAI tool, an artificial intelligence solution developed by the Pecege Institute focused on synthesis and writing.

Abstract

In scenarios of economic-financial crisis, the ability to readjust the organizational structure and focus on strategic decisions based on data is crucial for survival. This study analyzed how contribution margin management could support the financial recovery of a diaper industry in Santo André (SP), which had filed for judicial recovery. The research employed a case study, using operational and financial data from the company, collected between January and December 2023, including costs of raw materials, freight, taxes, commissions, revenue, and cash flow. Initially, it was found that the company operated with an insufficient contribution margin to cover fixed costs, which perpetuated the crisis. Based on the analyses, sales strategies focused on higher contribution margin were prioritized, and corrections were implemented in the purchasing process. After applying these controls and strategies, an improvement in the margin result and cash flow liquidity was observed, allowing the company to reach the break-even point. It was concluded that the contribution margin was a decisive factor for the resumption of the organization’s economic sustainability.

Keywords: Strategic decisions; Break-even point; Pricing; Financial health.

1. Introduction

In scenarios of economic-financial crisis, organizations depend on the ability to readjust their structure and focus on strategic decisions based on information and data. Efficient controls and analyses, along with monitoring their evolutions, become essential to define the paths the company must follow. In this context, the contribution margin emerges as one of the most important indicators for results management and the financial success of organizations.

The contribution margin represents the amount remaining from sales revenue after deducting variable costs and expenses, being essential for covering fixed costs and generating profit. This concept is widely used in pricing analyses and marketing, financial, and accounting decision-making, aligning with indicators such as the break-even point (Fischer et al, 2006). Variable costing, more assertive than absorption costing with its allocations, offers a new perspective for cost analyses. This indicator is paramount in companies in crisis, characterized by low net working capital, high short-term debt, and low financial cash availability (Machado and Galarza, 2024).

It is fundamental to understand that a crisis, most of the time, does not originate from a lack of financial resources, but rather from operational or management inefficiencies. A deficit financial situation is normally a symptom of deeper problems, such as disorganization and strategic and operational errors, which lead to an abrupt drop in cash flow (Bragança, 2021). Many companies fail due to a lack of cash and liquidity, not due to a lack of sales (Colombo, 2022). Financial management, a reflection of strategy and operation, reveals cash flow problems (Santos, 2021). Even if cash is not the primary cause, attention to it is necessary, as it can lead to short-term bankruptcy. The maxim “cash is king” emphasizes that without daily cash control and a focus on liquidity, the company will not survive.

In this context of cash focus, the contribution margin gains special importance. It dialogues with cash flow in restructuring, as it has a more dynamic and assertive bias, demonstrating how much each sale contributes to financial commitments. Its assertiveness is due to not involving allocations and subjective criteria, such as EBITDA, which, although useful for operational comparisons, does not represent the company’s real cash flow because it disregards financial expenses, taxes, and changes in working capital (Assaf Neto, 2014).

This work proposes to analyze the impact of the contribution margin on the financial recovery of a diaper industry located in Santo André, São Paulo. The company, family-run and with more than thirty years of history, went through a turbulent period in 2023, culminating in a Judicial Recovery request. Its recovery, observed until 2026, was the result of debt negotiations, structural adjustments, and, mainly, the implementation of control and management of the contribution margin. The analysis compares performance before and after the adoption of these controls.

The relevance of this study lies in empirically demonstrating how effective contribution margin management can be a strategic differentiator for companies in crisis scenarios, providing subsidies for decisions that directly impact liquidity and sustainability. Thus, the objective of this work is to analyze the impact of the contribution margin on the financial recovery of a company in crisis, using as a case study a diaper industry that had requested judicial recovery.

2. Material and Methods

The present study was characterized as a research of an applied nature, with a methodological approach of a case study. This strategy was selected because it allows for an in-depth investigation of a contemporary phenomenon in its real context, using multiple sources of evidence (Yin, 2005). The case study is particularly suitable for answering questions about “how” and “why” certain decisions were made and their outcomes (Schramm, 1971), being applied here to demonstrate the resolution of a specific problem in a determined place and time (Stake, 2001).

The unit of analysis consisted of a family-managed industry of infant and geriatric diapers, with over thirty years of operation in the market. The medium-sized company, with approximately one hundred and fifty employees, is located in the municipality of Santo André, in the State of São Paulo. In 2023, the organization faced a period of severe economic-financial crisis, which culminated in the request for Judicial Recovery.

The research focused on analyzing the company’s performance from January to December 2023, totaling twelve months of observation. This period was chosen to allow a comparison between two distinct moments: the initial months of January and February, characterized by the absence of control and management of the contribution margin, and the subsequent period, from March to December, after the implementation of new controls and operational and strategic actions.

The data used in the study were of an operational and financial nature, collected and provided directly by the company itself. The collection occurred through the cost centers of each department and the financial department, ensuring access to detailed information specific to the organization’s context. The analysis was performed from a global perspective of the company, without focusing on specific products or customers, but rather on the consolidated result month by month.

For the composition of operational data, information was collected on the average cost of raw materials for all products, net of taxes, based on paid input invoices provided by the purchasing department. Additionally, freight costs per sales invoice were recorded, extracted from input invoices and provided by the company’s logistics department.

Taxes levied on each sales invoice were also included, covering PIS, Cofins, IPI, ST, and ICMS, extracted from the billing system and provided by the finance department. The sales team’s commission, tied to each invoice, was obtained from the accounts payable system and provided by the finance department, representing the commission amount paid to commercial representatives.

Regarding the financial data, the realized cash flow was collected, consolidated from the company’s bank statements, which detailed all inflows and outflows. The average payment term for suppliers and the company’s total revenue, corresponding to the sum of all invoices issued in the period, extracted from the system and provided by the finance department, were also obtained.

The contribution margin was calculated by subtracting variable costs and expenses from the selling price, according to the following formula: Contribution Margin = Selling Price – Raw Material Cost – Taxes – Freight Cost – Sales Commission – Financial Cost. The selling price corresponded to the company’s total monthly gross revenue. The financial cost was calculated individually for each sales invoice, using the formula Cost = Sale X (Rate/100), considering an average term of fifty-one days and a rate of two point fifty percent per month.

Direct labor, although often considered a variable cost in other literature, was treated as a fixed cost in this study. This methodological decision was made due to the company’s difficulty in reliably estimating this cost, given the absence of time-and-motion studies and standardized manufacturing processes. Fixed costs were extracted from the daily cash flow control of the finance department and classified according to IFRS (International Financial Reporting Standards) standards.

Fixed costs included administrative expenses (office supplies, telephone, photocopies, notary fees, pantry/kitchen supplies, cleaning), commercial expenses (travel, gifts, catalogs, samples), general factory expenses (lubricant, oil, cleaning, machinery accessories, maintenance), financial expenses (fees and charges), personnel expenses (payroll, charges, transportation vouchers, meal vouchers, basic food basket), and third-party expenses (strategic consulting, lawyer, judicial administrator, marketing agency).

3. Results and Discussion

The initial analysis of the diaper industry’s financial performance in 2023 revealed a scenario of profound crisis, characterized by the absence of effective control over the contribution margin. In January and February, the company operated without a clear view of per-product margins, basing its pricing decisions on simplified markup calculations, devoid of a solid theoretical foundation. Sales policies were fragile, without considering the disparity in prices and deadlines between different channels or the need for regionalized campaigns, which resulted in an insufficient contribution margin to cover monthly fixed costs. This initial panorama confirmed the company’s vulnerability, which had already requested judicial recovery, highlighting the urgency of strategic interventions.

The insufficiency of the contribution margin in the first months of 2023 was a critical factor perpetuating the company’s financial crisis. In January, the contribution margin reached R$ 1,115,083, representing 9.7% of revenue, while in February it was R$ 867,391, corresponding to 9.8%. Both values were significantly below the company’s average monthly fixed cost, which was R$ 2,000,000.00. This fixed cost comprised administrative expenses of R$ 14,000, commercial expenses of R$ 68,000, general factory expenses of R$ 580,000, financial expenses of R$ 8,000, personnel expenses of R$ 1,050,000, and third-party expenses of R$ 280,000. The inability to cover these fixed costs with the margin generated by sales indicated an unsustainable operation, as highlighted by Fischer et al. (2006) on the importance of the margin for the break-even point.

Starting in March 2023, after the implementation of a contribution margin control and management system, which lasted approximately twenty days in February, the company initiated a restructuring process. The initial presentations of January and February data to the sales, purchasing, management, and shareholder teams generated a collective awareness of the gravity of the situation. This awareness was crucial to mobilize the team around a common goal: improving the company’s financial health. Actions were immediately initiated to create rules and best practices, aiming to optimize results in the sales and purchasing areas, reflecting the need for a “reactive turnaround” in “distress” situations.

The analysis of the results after the implementation of controls demonstrated a progressive improvement in the contribution margin. In May 2023, the company reached for the first time a contribution margin of R$ 2,073,019, which represented 17.8% of revenue and was sufficient to cover fixed costs. This positive evolution continued in the following months, with the contribution margin in reais consistently exceeding fixed costs. This result highlighted the effectiveness of the new strategies and controls, allowing the company to reach the break-even point and begin its financial recovery path, a fundamental milestone for the business’s sustainability.

A relevant finding was the observation that the increase in revenue does not always translate into higher financial profit. In the first half of 2023, the average monthly revenue was R$ 10,886,390, resulting in an average contribution margin of R$ 1,550,905. In the second half, the average monthly revenue decreased to R$ 9,563,588. However, the average contribution margin in the second half increased significantly to R$ 2,133,146. This inversion demonstrated that the focus on profitability per sale, and not just on volume, was crucial for the recovery, corroborating the importance of margin management to optimize operating profit (Martins et al., 2019).

Actions performed

Margin by product category

Initially, the company did not have a clear vision regarding the profitability of its product categories, prioritizing sales volume over margin. The analysis revealed that, although baby diapers represented 82% of total revenue, their contribution margin was 9.20%. In contrast, adult diapers, which corresponded to only 18% of revenue, presented a higher contribution margin of 12.30%. This difference indicated an underutilized profitability potential in the adult diaper category, which operated in a market with less competition and higher added value.

Based on this perception, the board and the sales team began to focus on promoting the sales of geriatric diapers. Incentive campaigns were implemented for salespeople who expanded their historical sales in this category. This strategy resulted in an increase in revenue from geriatric diapers and, consequently, in the elevation of the company’s average contribution margin. The participation of geriatric diapers in the company’s total revenue, which was 18% before the actions (average of January and February), increased to 25% after the implementation of controls (average from March onwards), demonstrating the success of the strategy of directing towards higher profitability products.

Margin by product size

The analysis of the contribution margin by infant diaper size revealed another inefficiency. Although the selling prices were uniform for all sizes (Newborn, Extra Small, Small, Medium, Large, and Extra Large), production costs varied. The Large and Extra Large sizes, for example, required more raw material (gel and cellulose), resulting in higher costs and lower margins. On the other hand, smaller sizes such as Newborn, Extra Small, Small, and Medium had lower material usage, which implied lower costs and higher margins. The Newborn size, in particular, showed a margin of 10.6%, higher than the overall average, despite its low sales turnover in the market.

Despite the low turnover, the NB size represented a strategic opportunity due to low competition and its high contribution margin. The company began to use the NB diaper offering as a competitive differentiator, which not only improved the company’s average margin but also served as an argument to attract new customers who had difficulty acquiring this size from other manufacturers. The NB size’s share of the company’s revenue increased from 10% (average of January and February) to 14% (average from March onwards), evidencing the positive impact of focusing on more profitable products, even if they are niche.

Search for clients who are partners

The company’s previous stance towards distributor clients was superficial, lacking medium-term planning or monthly volume structuring, treating sales reactively and focused solely on short-term goals. Following the Judicial Recovery request, communication with clients became closer and more strategic. The board of directors and financial consultants asked the sales team to develop a billing and volume plan for the next 24 months, focusing on the top 20 clients. This plan was essential for cash flow predictability and for the planning of PMPs (Payment Modification Proposals) by creditors in the Judicial Recovery Plan.

This initiative transformed the commercial approach, which began to have a broader vision, focusing not only on maintaining sales but also on increasing margin and operational predictability. With the support of the board, controlling, and marketing, the commercial team managed to build a base of trust with the client portfolio, developing more strategic plans. This paradigm shift, from a transactional to a relational and strategic approach, was fundamental for the company’s stability and recovery, aligning customer interests with the organization’s profitability and predictability objectives.

Incentive for Cash Purchase or Shorter Term

One of the significant financial challenges was the long average collection period from customers, which was 51 days, higher than the market average of 40 days. This extended period generated a high financial cost, as the company discounted 100% of its receivables with Credit Rights Investment Funds (FIDCs) at an average rate of 2.50% per month, negatively impacting cash flow and contribution margin. The company concluded that the payment term was not the determining factor for customers purchasing the products, but rather quality, price, and delivery time.

The strategy adopted was to identify customers with payment terms above the average of 40 days and propose negotiations to reduce them. There was success in reducing payment terms, especially with smaller and more dispersed customers. The biggest achievement was with the main client, responsible for 35% of the revenue, who had a payment term of 45 days. This client agreed to anticipate their purchases through Risco Sacado (a type of supply chain finance), with a monthly rate of 1.90%, lower than the rate of FIDCs (Receivables Investment Funds). This change, combined with the “stay period” of Judicial Recovery, allowed the company to significantly reduce its financial cost and improve cash flow management, decreasing pressure on working capital and favoring liquidity (Assaf Neto, 2016).

Seek at least three suppliers for each item

In the purchasing area, the company faced procedural failures, such as dependence on a few suppliers for raw material items, which represented a significant supply risk. In some cases, there was only one active supplier. One of the first corrective actions was to establish the rule of maintaining at least three active suppliers for each raw material item. This proactivity in prospecting new suppliers expanded earning opportunities, either through lower costs or more favorable payment terms, positively impacting product costs and, consequently, the contribution margin.

Supplier diversification was evident in the data. For example, pulp, which represented 45% of the purchase volume, went from two to five suppliers. Gel, which corresponded to 15% of purchases, increased from one to four suppliers. This strategy intensified internal competition among suppliers, resulting in better commercial conditions and more competitive prices for the acquisition of inputs. Supplier diversity stimulated the pursuit of efficiency and innovation, directly benefiting the company in cost negotiation, as pointed out by Monczka et al. (2016), and contributing to margin improvement.

Search for suppliers with longer payment terms

In a context of distrust following the Judicial Recovery request, the company faced difficulties in obtaining credit from suppliers. However, the prospecting of new suppliers, who showed confidence in the company’s turnaround, resulted in the offer of longer payment terms. The average payment term to suppliers increased from 5.1 days before the actions to 7.8 days after. This increase, although modest, was crucial for cash flow management, as it reduced pressure on working capital and contributed to the improvement of the company’s liquidity, a fundamental aspect in financial restructuring scenarios (Assaf Neto, 2016).

Plan purchases to avoid emergency buying

The absence of purchasing planning resulted in emergency acquisitions, often with less favorable conditions. To correct this inefficiency, a purchasing schedule based on the sales team’s billing forecast (forecast) was implemented. This measure provided greater predictability and planning, allowing the company to take advantage of better purchasing opportunities. Strategic purchasing planning positively impacted product costs, enabling the achievement of more competitive prices and, consequently, a gain in contribution margin, reinforcing the importance of integration between the commercial and supply areas for the organization’s financial health.

In summary, the research demonstrated that the management of the contribution margin was a fundamental pillar for the financial recovery of the diaper industry. The transition from an uncontrolled operation to a management model based on data and margin analysis allowed the company to identify and correct crucial inefficiencies in the commercial and purchasing areas. The results showed that the focus on profitability per product and size, the renegotiation of payment and receipt terms, and the diversification of suppliers were decisive strategies that, together, enabled the company to overcome the crisis, reach the break-even point, and regain economic sustainability.

4. Conclusion

This study aimed to analyze the impact of contribution margin management on the financial recovery of a diaper industry in Santo André (SP), which had filed for judicial recovery. It was found that, initially, the company operated with a contribution margin insufficient to cover its fixed costs, which perpetuated the crisis. After implementing a contribution margin control and management system, a progressive improvement in results was observed. The company managed to reach the break-even point and regain its economic sustainability, demonstrating that focusing on profitability per sale, and not just on volume, was crucial. Strategies such as directing efforts towards higher-margin products, optimizing payment and receipt terms, and diversifying suppliers in purchasing were decisive in overcoming the crisis scenario. The main contribution of this work lies in empirically demonstrating how effective contribution margin management is a fundamental strategic tool for companies in scenarios of financial instability, providing subsidies for decisions that directly impact organizational liquidity and sustainability.

However, it is important to recognize the limitations of this work, which focused on a single sector, used data from only one year, and analyzed a medium-sized family business, which may restrict the generalization of the results. For future research, it is suggested to broaden the scope to other industrial segments, companies of different sizes, such as publicly traded ones, and consider longer analysis periods. Such an approach would allow for a more comprehensive understanding of the impact of the contribution margin on companies in crisis, strengthening the body of knowledge on financial management in restructuring contexts.

Bibliographic References

Assaf, A. N. 2014. Finanças corporativas e valor. Atlas, São Paulo, São Paulo, Brasil.

Assaf, A. N. 2016. Administração Financeira: Teoria e Prática. Atlas, São Paulo, São Paulo, Brasil.

Bragança, G.S. 2021. Estudo de caso sobre gestão em crise; UniEvangélica.

Colombo, F. 2022. A maioria das empresas não quebra por falta de vendas. Quebra por falta de caixa. Disponível em: <https://www.filipecolombo.com.br/artigo/a-maioria-das-empresas-nao-quebra-por-falta-de-vendas-quebra-por-falta-de-caixa-739>. Acesso em: 8 out. 2025.

Fischer, M.A; Melo, D.C.; Resende, C.F.; Almeida, M.D. 2006. Desmistificando o conceito de margem de contribuição; XIII Congresso Brasileiro de Custos, Belo Horizonte.

Machado, K.G.; Galarza, A.C. 2024. Análise do capital de giro de empresas de capital aberto em períodos de crise. Revista Liceu On-Line, v.14 n.2. Disponível em: <https://liceu.fecap.br/LICEU_ON-LINE/article/view/1949>. Acesso em: 06 jun. 2025.

Martins, P.G.; Campos, F.F. 2019. Gestão de custos e formação de preços: estratégias para potencializar resultados. Atlas. São Paulo, São Paulo, Brasil.

Monczka, R.M.; Handfield, R.B.; Giunpero, L.C.; Patterson, J.L. 2016. Gestão de Compras e Suprimentos: Estratégia, Planejamento e Prática. São Paulo, Brasil.

Santos, D.M.d. 2021. Gestão Financeira em Tempos de Crise; UFPE.

Schramm, W. 1971. Notes on case studies of instructional media projects. Working paper, the Academy for Educational Development, Washington, DC.

Stake, R. E. 2001. The case study method in social inquiry. In DENZIN, Norman K.; LINCOLN, Yvonna S. The American tradition in qualitative research. Vol. II. Thousand Oaks, California: Sage Publications.

Yin, R. K. 2001. Estudo de caso: planejamento e métodos. 2.ed. Porto Alegre: Bookman.

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Health

November 11, 2026

Without reaching Hypnos, one does not enter the realm of Morpheus

As contemporary life has turned sleep into scarcity, treatment, and market In the Greco-Roman mythological tradition, Hypnos, called Somnus by the Romans, was the god of sleep, responsible for suspending wakefulness and leading human beings to slumber, while Morpheus, one of his sons, was associated with dreams. In Book XI of Ovid’s “Metamorphoses”, Ovid describes […]

Innovation

November 05, 2026

A technology park does not end within the boundaries of its land

By bringing together skills and monitoring results, your contribution also reaches organizations that are not physically located in it. A technology park is a meeting place. In it, a company can find the knowledge needed to develop a solution, a researcher can discover an application for their work, and an entrepreneur can meet the missing partner […]

Economy

October 19, 2026

End of the 6×1 scale: what do the numbers allow us to conclude?

Following the promulgation of the end of the 6×1 shift system, the debate on the shorter workday moves to implementation and requires distinguishing social benefits from economic costs. The end of the 6×1 shift system transitioned from legislative discussion to a constitutional change in Brazil. On October 16, 2026, the National Congress promulgated Constitutional Amendment No. 141/2026, originating from Proposal […]

Artificial Intelligence

October 16, 2026

Why study if AI exists?

When answers become easy, learning comes to mean more than just arriving at them. Why do I need to learn this if I can ask an artificial intelligence? This type of question has accompanied education for decades. Why learn an operation if a calculator exists? Why memorize information if it can be found […]

Tax Management

October 15, 2026

Pink tax and the gender of price

How different marketing treatments for men and women are incorporated by consumption taxation Imagine a shelf on which two razors of the same brand and intended for the same purpose are displayed side by side: one has dark packaging and promises strength, precision, and efficiency; the other comes in shades of pink or […]

Health

October 13, 2026

The missing link in health transformation

Why is innovation not enough to drive changes in organizations and health systems Digital transformation has become a strategic priority for health systems worldwide. Electronic health records, artificial intelligence, telemedicine, remote monitoring, and data analysis are now part of the strategic agenda of governments and health organizations. Paradoxically, […]

Marketing

October 09, 2026

Bitcoin or pets: what Artificial Intelligence would not see

A real-life consumer intelligence case shows what gets left out of the brief A few years ago, an American insurance company hired a specialized consumer intelligence firm to answer three questions: The insurer was also considering launching paid insurance in bitcoin. At the time, the consultancy’s workflow was as follows: the analyst created a query […]

School Management

October 06, 2026

The school is not a casino: when trading cards become currency in the playground

Why, for certain students, does school manage to offer so few experiences of achievement? The World Cup is over. Brazil left the competition, the school holidays came, the final was played and the football calendar moved on. It would be reasonable to imagine that, with the end of the tournament and the return to classes, […] would also begin

Tax Management

September 01, 2026

Tax reform and estate planning in the countryside

Efficiency in managing taxes facilitates governance and allows for the organization of family succession. Rural wealth organization has become a strategic measure in light of the tax reform in Brazil, which came into effect this year. The planning of activities and rural wealth management, through tools such as the transition from an Individual to […]

Renata de Gaspari Valdejão Almeida

Artificial Intelligence

August 05, 2026

Inside the company and off the radar: the risks of Shadow AI

According to Microsoft, 75% of professionals already use artificial intelligence at work without company approval. The use of generative artificial intelligence is already part of the corporate routine. Tools like ChatGPT, Copilot, and other platforms help professionals produce texts, analyze data, create presentations, and accelerate tasks in practically all sectors. But this advance […]

Renata de Gaspari Valdejão Almeida

Strategy

July 02, 2026

The future as a competence

Academic interest reinforces the projection of scenarios as an essential tool for decision-making. While some companies are still trying to get the next step right, others are already working with multiple possible futures — and preparing for all of them. But after all, what does it mean to “think about the future”? Is it a trend, a strategy, or a new competence that […]

Renata de Gaspari Valdejão Almeida

Innovation

Technology

May 21, 2026

Agro SP Corridor: innovation, institutional articulation and future

Pecege commands the executive operation of the 400 km ecosystem activities that became known as the Brazilian agro Silicon Valley In 2025, in addition to taking over the management of the Piracicaba Technology Park, the Pecege Institute was also designated to command the executive operation of the State Agribusiness Innovation Corridor activities, the so-called […]

Education

April 27, 2026

How to turn a TCC into a business

New management of the Piracicaba Technology Park offers consulting to MBA graduates The new project director of the Piracicaba Technology Park (PTP), Alexandre Barreto, often says that one of the greatest rewards he has ever had in life was seeing his MBA USP/Esalq students structure companies from their final projects […]

Technology

March 20, 2026

The human repertoire in the age of AI

Critical thinking and creativity are irreplaceable in the work of a marketing professional Artificial Intelligence (AI) is capable of incredible feats, but it does not yet possess the judgment, empathy, intuition, and strategic creativity necessary to do the job of a good marketing professional. In this area, it is important to know how to use the tool to automate […]

Renata de Gaspari Valdejão Almeida

Agribusiness

Innovation

February 23, 2026

ESG as a growth strategy in a cooperative in RS

Santa Clara balances social and environmental responsibility with innovation Founded in 1911 by Italian immigrants in Carlos Barbosa, in the Serra Gaúcha region, Cooperativa Santa Clara is an example that it is possible to balance economic growth with social and environmental responsibility. From a small cheese production company, the organization has evolved into a […]

Renata de Gaspari Valdejão Almeida

Agribusiness

Innovation

January 22, 2026

Brazil free of Foot-and-Mouth Disease: what changes for Brazilian beef?

With a herd of over 200 million head of cattle, the country is currently the leader in exports. Brazil recently received, for the first time, the certification of country free of foot -and-mouth disease without vaccination, conferred by the World Organisation for Animal Health (WOAH). The seal strengthens the country’s position as a reliable supplier of meat for the […]

Renata de Gaspari Valdejão Almeida

Innovation

December 09, 2025

Innovation: the new cycle of the Piracicaba Technology Park

Instituto Pecege assumes management, betting on the creation of new businesses Starting in 2026, Instituto Pecege will assume the management of the Piracicaba Technology Park (PTP). Among its responsibilities will be the administration, operation, maintenance, and expansion of the park, in addition to fostering activities in innovation, entrepreneurship, and science and technology. The choice was made […]

Renata de Gaspari Valdejão Almeida

July 06, 2026

Large-Scale Architecture: DSR-SCRUM Change Management

Mônica Alessandra Guerios; Maria do Carmo Assis Todorov Abstract generated by ResumeAI, an artificial intelligence solution developed by Instituto Pecege focused on synthesis and writing. Architecture and urbanism are configured as essential bases in an increasingly complex and challenging urban space, where the intrinsic connection between social, environmental, and technological issues […]