D'Aquino Quimica do Brazil S.A.
D'Aquino Quimica S.A. is the Brazilian subsidiary of Berre Chimique. The operation serves the four Mercosur markets-Brazil, Paraguay, Uruguay, and Argentine. The economic volatility in the region requires extraordinary focus on resource utilization and profit measurement. The case highlights issues dealing with marketing unit performance, product line profitability, profit impact of marketing programs, and sales strategy. In addition, by linking events to the Mercosur context, the case offers an opportunity to explore the economic and political circumstances that surround the customs union.
The case can be successfully used in a capstone marketing course on strategy, managerial accounting, and profit planning and control.