Analysis of the Aircraft's Technology as Cost Determinant in the Brazilian Sector of Commercial Aviation

Detalhes bibliográficos
Autor(a) principal: Diehl, Carlos Alberto
Data de Publicação: 2010
Outros Autores: Miotto, Genossi Rauch, Souza, Marcos Antônio
Tipo de documento: Artigo
Idioma: por
eng
spa
Título da fonte: Revista Brasileira de Gestão de Negócios (Online)
Texto Completo: https://rbgn.fecap.br/RBGN/article/view/632
Resumo: The objective of this study is to analyze the aircraft's technology as determinant of costs, investigating its effect in Brazilian commercial aviation companies in the period of 1997 to 2005. It comprises the demonstration of the results of a research that presents the strategic management of costs and its contributions for the attainment of competitive advantage of Brazilian companies in the sector of commercial aviation. Of exploratory nature and longitudinal characteristic, it makes use of the documental research for data collection. For presentation and analysis of data descriptive statistic was used. The findings indicate that aircraft's technology as determinant of costs has direct influence in the main costs of the sector: the fuel consumption, the cost of maintenance and depreciation or lease of aircraft. GOL Company has demonstrated success when lining up the aircraft's technology and presented the less costs among the searched companies. TAM Company reorganized its aircraft fleet and reduced significantly its costs. In the case of VASP Company, which works with scrap aircraft, incurred into significantly higher costs than the others companies analyzed. Key words: Strategic cost management. Costs determinants. Commercial aviation.
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spelling Analysis of the Aircraft's Technology as Cost Determinant in the Brazilian Sector of Commercial AviationAnálisis de la Tecnología de las Aeronaves como Determinante de Costos en el Sector de la Aviación Comercial BrasileñaAnálise da Tecnologia das Aeronaves como Determinante de Custos no Setor de Aviação Comercial BrasileiroStrategic cost management. Costs determinants. Commercial aviation.Gestión estratégica de costos. Determinantes de costo. Aviación comercial.Gestão estratégica de custos. Determinantes de custos. Aviação comercial. The objective of this study is to analyze the aircraft's technology as determinant of costs, investigating its effect in Brazilian commercial aviation companies in the period of 1997 to 2005. It comprises the demonstration of the results of a research that presents the strategic management of costs and its contributions for the attainment of competitive advantage of Brazilian companies in the sector of commercial aviation. Of exploratory nature and longitudinal characteristic, it makes use of the documental research for data collection. For presentation and analysis of data descriptive statistic was used. The findings indicate that aircraft's technology as determinant of costs has direct influence in the main costs of the sector: the fuel consumption, the cost of maintenance and depreciation or lease of aircraft. GOL Company has demonstrated success when lining up the aircraft's technology and presented the less costs among the searched companies. TAM Company reorganized its aircraft fleet and reduced significantly its costs. In the case of VASP Company, which works with scrap aircraft, incurred into significantly higher costs than the others companies analyzed. Key words: Strategic cost management. Costs determinants. Commercial aviation.Este estudio tiene como objetivo analizar la tecnología de las aeronaves como determinante de costos, investigando su efecto sobre los costos de las principales compañías aéreas brasileñas en el período comprendido entre 1997 y 2005. Engloba los resultados de una investigación que demuestra que la gestión estratégica de los costos contribuye a la obtención de ventajas competitivas para las empresas del sector de aviación comercial brasileño. De naturaleza exploratoria y de característica longitudinal hace uso de la investigación documental para recoger los datos y utiliza la estadística descriptiva para su presentación y análisis. Al final de la investigación, queda demostrado que el determinante de costos con tecnología en aeronaves tiene influencia directa sobre los principales costos del sector: el consumo de combustible, el costo de mantenimiento y la depreciación o el arrendamiento de las aeronaves. La empresa GOL tuvo éxito al alinear el determinante de costos con tecnología en aeronaves y presentó los menores costos entre de las compañías investigadas. TAM reestructuró su flota de aeronaves y redujo significativamente sus costos. En el caso de VASP, que utilizó aeronaves chatarra, se comprobó que los costos de la empresa fueron significativamente más elevados que los de las demás compañías competidoras analizadas.Palabras clave: Gestión estratégica de costos. Determinantes de costo. Aviación comercial.O objetivo deste estudo é analisar a tecnologia das aeronaves como determinante de custos, investigando o seu efeito nos custos das principais companhias aéreas brasileiras no período de 1997 a 2005. Compreende os resultados de uma pesquisa que apresenta a gestão estratégica de custos, contribuindo para a obtenção de vantagem competitiva de empresas do setor de aviação comercial brasileiro. De natureza exploratória e de característica longitudinal, faz uso da pesquisa documental para coleta de dados. Para apresentação e análise dos dados, utilizou-se da estatística descritiva. Ao final da investigação, demonstra-se que o determinante de custos com tecnologia das aeronaves tem influência direta nos principais custos do setor: o consumo de combustível, o custo de manutenção e a depreciação ou arrendamento de aeronaves. A GOL demonstrou êxito ao alinhar o determinante de custos com tecnologia das aeronaves e apresentou os menores custos dentre as empresas pesquisadas. A TAM reestruturou a sua frota de aeronaves e reduziu significativamente seus custos. No caso da VASP, que atuou com aeronaves sucateadas, verificou-se que a companhia incorreu em custos significativamente mais elevados que as demais concorrentes analisadas.Palavras-chave: Gestão estratégica de custos. Determinantes de custos. Aviação comercial.FECAP2010-07-01info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionAvaliado por paresapplication/pdfapplication/pdfapplication/pdfhttps://rbgn.fecap.br/RBGN/article/view/63210.7819/rbgn.v12i35.632Review of Business Management; Vol. 12 No. 35 (2010); 191-207RBGN Revista Brasileira de Gestão de Negócios; Vol. 12 Núm. 35 (2010); 191-207RBGN - Revista Brasileira de Gestão de Negócios; v. 12 n. 35 (2010); 191-2071983-08071806-4892reponame:Revista Brasileira de Gestão de Negócios (Online)instname:Fundação Escola de Comércio Álvares Penteado (FECAP)instacron:FECAPporengspahttps://rbgn.fecap.br/RBGN/article/view/632/624https://rbgn.fecap.br/RBGN/article/view/632/625https://rbgn.fecap.br/RBGN/article/view/632/626Copyright (c) 2014 Review of Business Managementinfo:eu-repo/semantics/openAccessDiehl, Carlos AlbertoMiotto, Genossi RauchSouza, Marcos Antônio2021-07-21T16:40:56Zoai:ojs.emnuvens.com.br:article/632Revistahttp://rbgn.fecap.br/RBGN/indexhttps://rbgn.fecap.br/RBGN/oai||jmauricio@fecap.br1983-08071806-4892opendoar:2021-07-21T16:40:56Revista Brasileira de Gestão de Negócios (Online) - Fundação Escola de Comércio Álvares Penteado (FECAP)false
dc.title.none.fl_str_mv Analysis of the Aircraft's Technology as Cost Determinant in the Brazilian Sector of Commercial Aviation
Análisis de la Tecnología de las Aeronaves como Determinante de Costos en el Sector de la Aviación Comercial Brasileña
Análise da Tecnologia das Aeronaves como Determinante de Custos no Setor de Aviação Comercial Brasileiro
title Analysis of the Aircraft's Technology as Cost Determinant in the Brazilian Sector of Commercial Aviation
spellingShingle Analysis of the Aircraft's Technology as Cost Determinant in the Brazilian Sector of Commercial Aviation
Diehl, Carlos Alberto
Strategic cost management. Costs determinants. Commercial aviation.
Gestión estratégica de costos. Determinantes de costo. Aviación comercial.
Gestão estratégica de custos. Determinantes de custos. Aviação comercial.
title_short Analysis of the Aircraft's Technology as Cost Determinant in the Brazilian Sector of Commercial Aviation
title_full Analysis of the Aircraft's Technology as Cost Determinant in the Brazilian Sector of Commercial Aviation
title_fullStr Analysis of the Aircraft's Technology as Cost Determinant in the Brazilian Sector of Commercial Aviation
title_full_unstemmed Analysis of the Aircraft's Technology as Cost Determinant in the Brazilian Sector of Commercial Aviation
title_sort Analysis of the Aircraft's Technology as Cost Determinant in the Brazilian Sector of Commercial Aviation
author Diehl, Carlos Alberto
author_facet Diehl, Carlos Alberto
Miotto, Genossi Rauch
Souza, Marcos Antônio
author_role author
author2 Miotto, Genossi Rauch
Souza, Marcos Antônio
author2_role author
author
dc.contributor.author.fl_str_mv Diehl, Carlos Alberto
Miotto, Genossi Rauch
Souza, Marcos Antônio
dc.subject.por.fl_str_mv Strategic cost management. Costs determinants. Commercial aviation.
Gestión estratégica de costos. Determinantes de costo. Aviación comercial.
Gestão estratégica de custos. Determinantes de custos. Aviação comercial.
topic Strategic cost management. Costs determinants. Commercial aviation.
Gestión estratégica de costos. Determinantes de costo. Aviación comercial.
Gestão estratégica de custos. Determinantes de custos. Aviação comercial.
description The objective of this study is to analyze the aircraft's technology as determinant of costs, investigating its effect in Brazilian commercial aviation companies in the period of 1997 to 2005. It comprises the demonstration of the results of a research that presents the strategic management of costs and its contributions for the attainment of competitive advantage of Brazilian companies in the sector of commercial aviation. Of exploratory nature and longitudinal characteristic, it makes use of the documental research for data collection. For presentation and analysis of data descriptive statistic was used. The findings indicate that aircraft's technology as determinant of costs has direct influence in the main costs of the sector: the fuel consumption, the cost of maintenance and depreciation or lease of aircraft. GOL Company has demonstrated success when lining up the aircraft's technology and presented the less costs among the searched companies. TAM Company reorganized its aircraft fleet and reduced significantly its costs. In the case of VASP Company, which works with scrap aircraft, incurred into significantly higher costs than the others companies analyzed. Key words: Strategic cost management. Costs determinants. Commercial aviation.
publishDate 2010
dc.date.none.fl_str_mv 2010-07-01
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
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format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://rbgn.fecap.br/RBGN/article/view/632
10.7819/rbgn.v12i35.632
url https://rbgn.fecap.br/RBGN/article/view/632
identifier_str_mv 10.7819/rbgn.v12i35.632
dc.language.iso.fl_str_mv por
eng
spa
language por
eng
spa
dc.relation.none.fl_str_mv https://rbgn.fecap.br/RBGN/article/view/632/624
https://rbgn.fecap.br/RBGN/article/view/632/625
https://rbgn.fecap.br/RBGN/article/view/632/626
dc.rights.driver.fl_str_mv Copyright (c) 2014 Review of Business Management
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Copyright (c) 2014 Review of Business Management
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
application/pdf
application/pdf
dc.publisher.none.fl_str_mv FECAP
publisher.none.fl_str_mv FECAP
dc.source.none.fl_str_mv Review of Business Management; Vol. 12 No. 35 (2010); 191-207
RBGN Revista Brasileira de Gestão de Negócios; Vol. 12 Núm. 35 (2010); 191-207
RBGN - Revista Brasileira de Gestão de Negócios; v. 12 n. 35 (2010); 191-207
1983-0807
1806-4892
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reponame_str Revista Brasileira de Gestão de Negócios (Online)
collection Revista Brasileira de Gestão de Negócios (Online)
repository.name.fl_str_mv Revista Brasileira de Gestão de Negócios (Online) - Fundação Escola de Comércio Álvares Penteado (FECAP)
repository.mail.fl_str_mv ||jmauricio@fecap.br
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