Determination of variable costs in operational results: an investigation in the transportation segment and tourist charter in Pernambuco

Abstract

The objective of this research was to measure the variable operating costs adopted by companies in the transportation segment and tourist charter, confronting them with the models of ANTT (the supervisory body in this segment) and the models in the literature. The guiding hypothesis of the study states that the companies investigated, although applying the experience (experience) of their managers, all are consistent with the model of ANTT and literature, except minor differences. This is a descriptive study based on hypothetical-deductive research, designed to raise empirical evidence on the relationship between the practice of management and existing models. The study used the techniques of bibliographic and documentary research and content analysis investigated the companies themselves. To test the hypothesis guiding the research were built three models, one depicting the day-to-day business, the other the template provided by ANTT, and finally, the model portrayed in literature. Data analysis revealed that this segment, the largest companies (holding 85% of sales in the market) below the sensitivity of the manager. Also been confirmed that the differences noted between these models are not representative of the decisions taken at the point of contributing to the discontinuity of the organization. The study therefore concluded that companies need small adjustments in the classification of ledger accounts and variable costs of operations.