教師資料查詢 | 類別: 期刊論文 | 教師: 郭樂平 Kuo, Lopin (瀏覽個人網頁)

標題: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
語言英文
ISSN0969-6997;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
國別英國
公開徵稿
出版型式,電子版,紙本
相關連結
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