Performance Reference Values in Airline Cost Accounting PPT

This PPT slide, part of the 348-slide Strategic System Design Toolkit PowerPoint presentation, presents a structured approach to process-oriented cost accounting, specifically tailored for the airline industry. It outlines how to define performance reference values, which are critical for understanding and managing costs effectively. The primary focus is on various components of airline operations, beginning with "Flight," which branches into several key areas: "Fleet," "Traffic," "Transport," and "Ground performance."

Under the "Fleet" category, the slide emphasizes "Aircraft Types" and their utilization, represented by "Days of use Cockpit" and "Days of use Cabin." This indicates a detailed tracking of aircraft usage, which is essential for calculating operational costs accurately. The inclusion of "Travelling expenses" under both cockpit and cabin usage suggests a comprehensive view of cost allocation related to personnel and operational efficiency.

The slide further breaks down performance metrics associated with flights, such as "Arrival airport" and "Arrival times," which are vital for assessing operational efficiency and punctuality. The "Transport" section includes "Distance" and "Number Landings," highlighting the importance of these metrics in calculating costs like "Landing Fees" and "Air traffic control charges."

Overall, this slide serves as a valuable framework for airline executives aiming to refine their cost accounting processes. It illustrates how detailed performance metrics can lead to better financial insights and operational improvements. By understanding these components, decision-makers can make informed choices that enhance profitability and efficiency in their operations.

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Process Mapping Process Analysis Airline Industry Cost Accounting KPI