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An??lise da gest??o estrat??gica de custos no setor de avia????o comercial brasileiro

By Genossi Rauch Miotto

Abstract

Este trabalho tem como objetivo analisar, por meio de t??cnicas da gest??o estrat??gica de custos, os impactos das decis??es estrat??gicas nos custos e na obten????o do resultado operacional das empresas do setor de avia????o comercial brasileiro. As t??cnicas aplicadas neste estudo foram os determinantes de custos e o custo-meta. Por meio de uma pesquisa descritiva e documental, analisam-se quantitativa e qualitativamente os dados das opera????es de transporte de passageiros das principais companhias a??reas em ??mbito dom??stico, relativo aos anos de 1997 a 2005. A an??lise do custo-meta permitiu identificar as transforma????es no modelo de neg??cios das empresas, principalmente no que se refere aos custos e ??s tarifas. Tais transforma????es foram introduzidas por empresas entrantes durante o per??odo analisado, fazendo com que as empresas j?? estabelecidas adotassem estrat??gias de adapta????o. Algumas obtiveram ??xito e outras simplesmente faliram, abandonando o mercado. Atrav??s do determinante de custos estruturais ???tecnologia???, aThis work analyzes the impacts of the strategic decisions in costs and in the attainment of the operational result of the Brazilian commercial aviation companies through techniques of strategic cost management. The applied techniques in this study were the costs drivers and target cost. Through a descriptive and documental research, the data of the passengers??? transport operations of the main domestic aerial companies were analyzed quantitatively and qualitatively from 1997 to 2005. The analysis of the goal-cost allowed identifying the transformations in the companies??? business model mainly in cost and tariffs. Incoming companies inserted such transformations during the analyzed period. It made the already established companies to adopt adaptation strategies. Some succeeded and other simply failed, abandoning the market. Through the structural cost driver ???technology??? one analyzed the profile of the companies??? fleet of aircrafts, in that one identified the relationship with two of the main costs, cost with f

Topics: ambiente competitivo, avia????o comercial, custos, gest??o estrat??gica, commercial aviation, competitive context, costs, strategic administration, Ci??ncias Sociais Aplicadas
Publisher: Universidade do Vale do Rio do Sinos
Year: 2015
OAI identifier: oai:agregador.ibict.br.BDTD_UNISINOS:oai:www.repositorio.jesuita.org.br:UNISINOS/2809
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