Behavior of costs and its relation to operational efficiency measures in airline companies

Authors

  • Iago França Lopes Universidade Federal de Santa Catarina - UFSC
  • Ilse Maria Beuren Universidade Federal de Santa Catarina - UFSC

Keywords:

Comportamento dos custos. Medidas não financeiras de desempenho. Empresas do setor aéreo brasileiro.

Abstract

This study aims at identifying the behavior of costs and its relation to operational efficiency measures in companies in the Brazilian airline industry. Descriptive research was conducted from economic and financial data and operational efficiency measures (number of employees and aircraft acquired), from 2001 to 2013, collected in the Anuario do Transporte Aereo of ANAC. In terms of data analysis, statistical modeling panel data was applied with the test Pooled Ordinary Least Squares (POLS), based on studies by Anderson et al. (2003) and Anderson et al. (2013). The findings show the existence of the asymmetry phenomenon in the behavior of costs of the companies searched in the Brazilian airline industry. Furthermore, it was also found that there is a significant influence from the number of employees and the number of aircraft acquired in the behavior of costs when there is an increase or a decrease of those variables. As conclusion, there is asymmetry in the behavior of costs, and both the number of employees and of aircraft influence the behavior of costs of the companies searched. These results reinforce the assumptions of the Sticky Costs Theory and indicate research gaps that encourage investigations about the behavior of costs in Brazil.

Keywords: cost behavior, operational efficiency measures, companies in the Brazilian airline industry.

Author Biographies

Iago França Lopes, Universidade Federal de Santa Catarina - UFSC

Mestrando do Programa de Pós-Graduação em Contabilidade da Universidade Federal de Santa Catarina - UFSC

Ilse Maria Beuren, Universidade Federal de Santa Catarina - UFSC

Doutora em Controladoria e Contabilidade pela FEA/USP

Professora do Programa de Pós-Graduação em Contabilidade da Universidade Federal de Santa Catarina - UFSC

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Published

2017-02-09

Issue

Vol. 14 No. 1 (2017): Jan/Mar

Section

Articles

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