THE USE OF A TEACHING CASE IN COST ACCOUNTING LEARNING

AN EXPERIENCE REPORT FROM THE CLASSROOM

Abstract

Cost accounting education requires teaching strategies that promote the practical application of theoretical concepts. In this context, teaching cases represent a relevant pedagogical tool because they bring students closer to real-world decision-making situations. In agribusiness, understanding the Cost-Volume-Profit (CVP) relationship is essential for developing managerial and analytical competencies. Therefore, this study investigates the contribution of a teaching case on Cost-Volume-Profit analysis to the learning process of students enrolled in an Agricultural Technology program. This article analyzes the contribution of a teaching case addressing the Cost-Volume-Profit (CVP) relationship to the learning of students in an Agricultural Technology program. The study adopted a qualitative and exploratory approach based on a classroom experience report, in which students were challenged to solve contextualized situations involving costs, pricing, production volume, and profit margins. Data were collected through participant observation and analysis of the solutions presented by the students, interpreted using content analysis. The results indicate that students were able to connect theoretical concepts with practical situations, enhancing both comprehension and retention of the content. In addition, the findings revealed the development of critical thinking, improved decision-making based on accounting and financial indicators, as well as greater engagement and collaboration among participants. It is concluded that the use of teaching cases strengthens the integration between theory and practice, fosters student autonomy, and contributes to the development of analytical and strategic competencies required for professional performance in the agribusiness sector.