Application of Activity-Based Costing in Taoyuan International Airport Pricing Decision : A Case Study of Landing Charge
| Autor: | Lai, Cheng-Chieh, 賴政傑 |
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| Rok vydání: | 2018 |
| Druh dokumentu: | 學位論文 ; thesis |
| Popis: | 107 Taoyuan International Airport Corporation (TIAC), the study company, is a hub airport in East Asia that is well-balanced in origin/destination and transit traffics, which provides a high-quality and convenient environment for passengers and cargo flow, stimulate industrial development and facilitate overall national development. In order to continuously provide high-quality service and make better pricing strategies, a reasonable costing system to better estimate the total cost for airport service provision is essential. Activity-based costing (ABC) is an accounting method that identifies and assigns costs to overhead activities and then assigns those costs to services less arbitrarily than traditional methods. Based on this, this study aims to develop a pricing decision for landing fee, a major revenue source of an airport, based on ABC. Since TIAC still adopts traditional costing system, this study attempts to introduce ABC step-by-step by firstly analyzing the relationship among cost items, services and revenues of TIAC, followed by a questionnaire survey on senior managers in accounting and service departments being conducted so as to determine the best cost driver for each of cost items and activities. With the determined cost drivers, the direct and indirect cost items can then be reasonably assigned and allocated and to calculate the landing fee. At last, comparisons between the landing fee revenues of ABC and traditional costing are made. |
| Databáze: | Networked Digital Library of Theses & Dissertations |
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