ANALISA PROFITABILITAS RUTE PENERBANGAN DENGAN MENGGUNAKAN ACTIVITY BASED COSTING

• Main Author: Tanka Zoelfikar, Vicky
• Format: Theses
• Language: Indonesia
• Online Access: https://digilib.itb.ac.id/gdl/view/1785
• Institution: Institut Teknologi Bandung

The main characteristics of airline industry are capital intensive, labour intensive, and technology intensive. Only an airline that capable to manage those thee factors can survive. The management of the company be able to recognize every cost component that contributes in a must flight. Activity Based Costing is an accounting method that distributes production cost to each production activity. With this method it is possible to calculate the cost of a product. An Airline has many products which are the routes they are flying Each route has diferent characteristics that will came a difference in production cost. In addition market characteristics like competition level and passenger movement pattern will affect revenue for each route. Thus, eachroute will have a different profitability. Activity Based Costing helps the managers in doing profitability analysis each route. Based on the result the management can determine wheter the corresponding route profitable or not. Then a decision can be made, wheter to maintain, develop or even shut down the route. Another advantage of Activity Based Costing is to use it as cost controlling system. Based on observation for a chain period, the management a cost corridor for each activity. If any deviation occur, the management can easily spotting the activity and take snore actions.