Evaluation of costs and profitability of services applying the SAS Activity-Based Management system with the Airport as an example
Journal Title: Zarządzanie i Finanse - Year 2013, Vol 11, Issue 3
Abstract
The article discusses the results of research of the costs of services rendered to carriers by one of the twelve biggest airports in Poland. It also presents the results of the evaluation of the profitability of providing service to respective carriers and destinations. The selection of the Activity-Based Costing as a method of calculating the costs of services offered by the airport has been justified. There has been presented the structure of the ABC model developed for a given facility and its implementation in the SAS Activity-based Management system environment.
Authors and Affiliations
Arkadiusz Januszewski
Keywords
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- EP ID EP110461
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