عملکرد مالی و خدمات مشتری: بررسی با استفاده از هزینه‌یابی بر مبنای فعالیت 38 خط هوایی بین‌المللی

This study looks at the financial performance of a set of large international airlines from North America, Europe, Latin America, Asia, and the Middle East. Efficiency measures are related to their strategically focused expenditures on operations and on customer services. The results, based on data envelopment analysis, indicate that operation management, including that of customer service attribute evaluation, may be improved through the adoption of activity-based costing analysis.

The trend towards increasingly commercially driven markets for international air services accompanying the liberalization of many bilateral air service agreement, and the repeated financial crises in the airline industry, has caused large carriers to reassess the way they operate and the nature of the customer services that they offer. A major perceived area of cost savings is time in transit and flight costs, but there are also likely potential savings to be made from improved operational processes and elimination of other inefficiencies. The activity-based costing (ABC) systems offer a potential way to help identify ways to control costs and enhance customer series. It is not only concerned with allocating costs more precisely but also seeks to improve inefficiency. In this paper, we explore the relationship between financial performance and customer service using data envelopment analysis (DEA) as part of the ABC process.

Traditional cost accounting methods, which allocate carrier's indirect costs on the basis of one driver, such as flight length or aircraft load factor, while simple to do and understand, can excessively narrow and ultimately be misleading. An effective application of ABC procedures can incorporate a variety of potentially important factors that influence airline performance. Here we provide a case study by using DEA to conduct a financial statement analysis of 38 large international airlines. The results show the importance of operating scheduled services on lowering costs, and of having a high load factor.