CONSEQUENCES OF THE STRATEGIC POSITIONING IN THE RESULT OF BRAZILIAN COMMERCIAL AVIATION COMPANY IN THE PERIOD FROM 2001 TO 2005

• Autor(a) principal: Miotto, Genossi Rauch
• Data de Publicação: 2008
• Outros Autores: Souza, Marcos Antonio, Diehl, Carlos Alberto
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Universo Contábil
• Texto Completo: https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/873
• topic: Gestão Estratégica de Custos. Posicionamento Estratégico. Aviação Comercial.

It is treated to explain the relation between the following variables: strategical positioning and economic result. The study it is characterized as an exploratory research under qualitative and quantitative nature. Data collection was based on ANAC year-book. The data concerning to the period from 2001 to 2005 and had been analyzed based on descriptive statistics. The analysis shows that the company GOAL and TAM had known to adapt itself to the new times of the sector and had gotten best economic results. The GOAL entered in the suitable market and the TAM redefined its market of performance, its products and services and the necessary resources. Such company had directed its efforts to take care of a parcel of the population that until then did not have the possibility to use the services of air transportation, offering to services inside of the logic low cost, low fare, ignoring the old Brazilian tradition to consider the air transportation a luxury article. VARIG results demonstrate that the main strategy of the company in competitiveness search was the reduction of the tariffs in the analyzed period; on the other hand, the company did not get success in the adequacy of its structure of costs, incurring into operational damages. Keywords: Strategic cost management. Strategic positioning.Commercial aviation.