Operating costs and capacity in the airline industry

Wen Hsien Tsai, Lopin Kuo

研究成果: 雜誌貢獻期刊論文同行評審

52 引文 斯高帕斯(Scopus)

摘要

This study illustrates how to calculate accurate costs, including the operating costs for individual airplanes and flights, as well as the costs per available seat kilometers, and per available ton kilometers using activity based costing. It also identifies the main activity items and drivers of each airplane and flight. Additionally, it uses a case study to illustrate the calculation of production variance, marketing variance and expected idle passenger capacity in the airline industry. This is useful information when the purchase or lease an airplane under the conditions of idle capacity.

原文???core.languages.en_GB???
頁(從 - 到)269-275
頁數7
期刊Journal of Air Transport Management
10
發行號4
DOIs
出版狀態已出版 - 7月 2004

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