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.
Highlights
Este é um artigo de acesso aberto, licenciado por Creative Commons Atribuição 4.0 Internacional (CC BY 4.0), sendo permitidas reprodução, adaptação e distribuição desde que o autor e a fonte originais sejam creditados
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
Summary
O comportamento dos custos é o foco central da Teoria dos Sticky Costs. A partir das primeiras publicações em periódicos na área contábil, com Benston (1966), busca-se entender a simetria da relação entre o volume de atividades e os custos. A maioria dos estudos apresentou resultados consistentes quanto à evidência da assimetria dos custos, corroborando com as pesquisas de Anderson et al (2003) e Malik (2012). Estudos posteriores aos de Malik (2012), que propôs a segregação do comportamento dos custos de modo a apresentar uma direção para a continuidade da Teoria dos Sticky Costs, mostraram a existência do comportamento assimétrico dos custos em empresas em diferentes contextos corporativos, conforme apresentado no Quadro 1. Os resultados dos estudos desses autores revelaram implicações importantes para profissionais que trabalham com a gestão de custos nas empresas, pois compreender os fatores explicativos para esse comportamento é fundamental ao desenvolvimento e gestão de estratégias de custos.
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