文章基本信息

标题：The Activity Based Costing method opportunity to assess and master the aircraft maintenance service cost for Third Party: A Case Study
本地全文：下载
作者：Driss Rchid ; Otmane Bouksour ; Zitouni Beidouri 等
期刊名称：International Journal of Computer Science Issues
印刷版ISSN：1694-0784
电子版ISSN：1694-0814
出版年度：2013
卷号：10
期号：1
出版社：IJCSI Press
摘要：This work illustrates how to calculate accurate aircraft maintenance costs using Activity Based Costing (ABC). Comparing to traditional cost calculation, the proposed method is useful for aircrafts maintenance activity integrated to Airline Company and who wants to diversify its revenue by selling some available maintenance slots to third party clients for a competitive price. This paper takes base maintenance check process of a Moroccan airline aircrafts maintenance activity as a case study. The actual method used to calculate aircraft maintenance check cost cant not be applied to third party client pricing system. The ABC method shows substantial benefits if it is successfully implemented. Data collection through interviews and questionnaires are the main sources to this study.
关键词：Activity Based Costing; Aircraft Maintenance; Costs.