Explicitação das perdas na ocorrência do evento de reembolsos aéreos: um estudo de caso

Abstract

Abstract: This work is focused on the provision of services in the passenger air transport segment, more precisely on the activity developed by a company that operates in the intermediation of the sale of air tickets, which in the jargon of passenger air transport is called a consolidating company. Through the provision of services, represented by the intermediation in the sale of tickets for several airlines, the consolidator company obtains its revenue. Thus, despite all the effort made by the consolidating company, in providing quality service to its various customers, it is verified in this work that all this effort and dedication are invalidated when the potential passenger, for whatever reasons, fails to board. In this case, the airlines simply cancel (refund) the agency commission earned by the consolidating company, and a whole process begins that will result in the return to the passenger of the amount paid for the ticket, an event that is called air reimbursement. Although the work addresses some topics such as accounting aspects in the passenger air transport segment, the concept of service provision, and the economic potential of this market segment, the keynote is to measure the negative effects that are absorbed by the consolidating company, when there is the figure of air reimbursement, offering at the end suggestions that aim to minimize the negative impact of air reimbursement.