Operating Costs and Capacity in the Airline Industry
學年 92
學期 2
出版（發表）日期 2004-07-01
作品名稱 Operating Costs and Capacity in the Airline Industry
作品名稱（其他語言）
著者 Tsai, Wen-hsien; Kuo, Lo-pin
單位 淡江大學會計學系
出版者 Elsevier
著錄名稱、卷期、頁數 Journal of Air Transport Management 10(4), pp.269-275
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.
關鍵字 Activity-based costing (ABC);Operating costs;Idle passenger capacity;Airline industry
語言 en
ISSN 0969-6997 1873-2089
期刊性質 國外
收錄於 SSCI
產學合作
通訊作者 Tsai, Wen-hsien
審稿制度 是
國別 GBR
公開徵稿
出版型式 ,電子版,紙本
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