Análise da viabilidade econômica na aquisição de passagens aéreas para viagens oficiais do governo federal no período de 2019 a 2023

Authors

DOI:

https://doi.org/10.22279/navus.v18.1981

Abstract

The present article aims to analyze the Brazilian Federal Government's expenditures on purchasing airline tickets for official domestic trips, with a focus on the economic feasibility of ticket acquisitions. Two criteria were identified that directly influence expenditures: (1) the purchasing model used, which during the analyzed period was either the direct purchase of tickets from accredited airlines or through contracted travel agencies; (2) the advance purchase period relative to the travel date. Using the quantitative techniques of Net Present Value (NPV) and Internal Rate of Return (IRR), an analytical model was developed to measure the potential savings based on the criteria influencing airline ticket prices. The results demonstrate a potential savings of 40.00% in depending on the adequate planning of trips.

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Author Biographies

Fernanda Sibeli Sotelo Teixeira Cersósimo, Universidade Federal da Grande Dourados (UFGD)

Graduada em Administração.

Renan dos Santos Dias, Universidade Federal da Grande Dourados (UFGD)

Graduado em Administração.

Rafael Martins Noriller, Universidade Federal da Grande Dourados (UFGD)

Doutor em Ciências Contábeis.

Alexandre de Souza Correa, Universidade Federal da Grande Dourados (UFGD)

Doutor em Desenvolvimento Regional.

Josimar Pires da Silva, Universidade Federal da Grande Dourados (UFGD)

Doutor em Ciências Contábeis.

Published

2026-02-25

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Section

Articles