VIRTUALIZATION OF CORPORATE TRAINING AS A STRATEGIC MANAGEMENT CONTROL TOOL: A CASE STUDY IN A LATIN AMERICAN AIRLINE

Abstract

This article aimed to analyze how the virtualization of corporate training, integrated with formal management control practices based on performance indicators, contributes to operational efficiency and cost management in a Latin American airline. The study adopted a single case study approach, predominantly qualitative, supported by quantitative data, based on documentary analysis of managerial reports, strategic dashboards, and aggregated organizational indicators. The findings show that training virtualization enabled scalability, content standardization, and resource optimization, particularly when aligned with structured management control systems. The results indicate cost reduction in face-to-face training, improved budget predictability, and strengthened strategic decision-making. It is concluded that training virtualization, when managed as a strategic tool rather than merely an operational one, can consistently contribute to organizational efficiency in highly regulated environments such as the aviation sector.