O impacto proporcionado à margem EBITDA de uma empresa de transportes aéreos brasileira pela aplicabilidade do gerenciamento matricial de despesas

Abstract

The Brazilian airline sector in recent decades has shown good results both in increasing the demand for air transportation of persons, and for transporting loads. This development was stimulated by the growth and diversification ofthe Brazilian economy, attracting new competitors, and consequently for the sector by creating a highly competitive environment where, increasingly, best results are demanded by stakeholders. In this context, the rationalization of expenditures has become a strong ally for businesses seeking to remain firm in the market. In this search for best results with respect to expenditures comes matrix management expenses, MME, a tool for building budgets streamlined which helps to keep organizations healthier - economically and financially - throughout the year. However, the MME is still little used, either by ignorance of the tool, is the great time required for its use. Therefore, this study aims to identity the contribution of matrix budget expenditure increase in EBITDA margin in a company of Brazilian air transportation sector, which also have had, historically, its EBITDA margin decreased, lost his position in the market tor its biggest competitor, no longer a business attractive to investors.