Financial performance and customer service: An examination using activity-based costing of 38 international airlines

Lin, Wen‐Cheng

doi:10.1016/j.jairtraman.2011.12.002

Cited by 22 publications

(15 citation statements)

References 3 publications

(3 reference statements)

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“…Load factors, on the other hand, have trended upward for the entire decade, also reaching their peak at slightly over 82% in 2011. The end result is fewer aircraft carrying more passengers, which is good news for the firm, a fact confirmed in a recent study by Lin utilizing Activity-Based Costing and Data Envelopment Analysis to illustrate the power of lowering costs and raising load factors on schedules services (Lin, 2012). Table 4 shows average U.S. domestic fares in current and constant dollars from 1995-2011.…”

Section: Flight Reductionsmentioning

confidence: 67%

Full Issue (24.1, Spring/Summer 2013)

Editors¹

2013

JTM

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The primary purpose of the JTM is to publish managerial and policy articles that are relevant to academics, policymakers, and practitioners in the transportation, logistics and supply chain fields. Acceptable articles could include conceptual, theoretical, legal, case, and applied research that contributes to better understanding and management of transportation and logistics. Saying that, our policy requires that articles be of interest to both academics and practitioners, and that they specifically address the managerial or policy implications of the subject matter. Articles that are strictly theoretical in nature, with no direct application to transportation and logistics activities, or to related policy matters, would be inappropriate for the JTM. Articles related to any and all types of organizations, and of local to global scope, will be considered for publication. Acceptable topics for submission include, but are not limited to, broad logistics topics, logistics and transportation related legal issues, carrier management, shipper management of transportation functions, modal and intermodal transportation, international transportation issues, transportation safety, marketing of transportation services, transportation operations, domestic and international transportation policy, transportation economics, customer service, and the changing technology of transportation. Articles from related areas, such as third party logistics, purchasing and materials management, and supply chain management, are acceptable as long as they are related to transportation and logistics activities. Submissions from practitioners, attorneys or policymakers, co-authoring with academicians, are particularly encouraged in order to increase the interaction between groups. Authors considering the submission of an article to the JTM are encouraged to contact the editor for help in determining relevance of the topic and material.

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Section: Flight Reductionsmentioning

confidence: 67%

Full Issue (24.1, Spring/Summer 2013)

Editors¹

2013

JTM

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Section: Flight Reductionsmentioning

confidence: 69%

Refining shippers’ dyadic cost, risk, and delivery responsibilities: The principal changes to INCOTERMS and a transaction cost focus for the future

Stapleton

Pande

Ghosh

et al. 2014

JTM

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We first explore the changes in the latest version of Incoterms and explain why and how they have been refined to better capture contemporary global and domestic shipping practices and policies. Next we graphically explain each of the eleven INCOTERMS 2010 and specify exact delivery points, those critical points at which cost and risk responsibilities shift from the Seller to the Buyer. We then provide a discussion to better explain the application of the terms from a practitioner’s view and note that many shippers and freight forwarders still revert to long practiced shipping policies, leaving themselves vulnerable. We close by proposing future researchers build an expert system grounded primarily in Transaction Cost Economics with mechanisms from Game Theory in an attempt to better guide trading partners in using appropriate Incoterms.

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“…Road freight transport has also been included into complex ABC analyses [19]. ABC models combined with other methods have been applied to evaluate the operational efficiency of air transport companies [16].…”

Section: Cost Calculation In Transport and Logisticsmentioning

confidence: 99%