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    jsp.display-item.identifier=請使用永久網址來引用或連結此文件: http://tkuir.lib.tku.edu.tw:8080/dspace/handle/987654321/55022

    题名: Operating Costs and Capacity in the Airline Industry
    作者: Tsai, Wen-hsien;Kuo, Lo-pin
    贡献者: 淡江大學會計學系
    日期: 2004-07-01
    上传时间: 2011-08-09 13:42:29 (UTC+8)
    出版者: Elsevier
    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.
    關聯: Journal of Air Transport Management 10(4), pp.269-275
    DOI: 10.1016/j.jairtraman.2004.03.004
    显示于类别:[會計學系暨研究所] 期刊論文


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