|標題：Operating Costs and Capacity in the Airline Industry|
|作品名稱||Operating Costs and Capacity in the Airline Industry|
|著者||Tsai, Wen-hsien; Kuo, Lo-pin|
|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|