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

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  • Lin, Wen-Cheng

Abstract

This study looks at the financial performance of a set of large international airlines from North America, Europe, Latin America, Asia, and the Middle East. Efficiency measures are related to their strategically focused expenditures on operations and on customer services. The results, based on data envelopment analysis, indicate that operation management, including that of customer service attribute evaluation, may be improved through the adoption of activity-based costing analysis.

Suggested Citation

  • Lin, Wen-Cheng, 2012. "Financial performance and customer service: An examination using activity-based costing of 38 international airlines," Journal of Air Transport Management, Elsevier, vol. 19(C), pages 13-15.
    • Handle: RePEc:eee:jaitra:v:19:y:2012:i:c:p:13-15
    DOI: 10.1016/j.jairtraman.2011.12.002
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    References listed on IDEAS

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    1. Jeffrey Kantor & Shlomo Maital, 1999. "Measuring Efficiency by Product Group: Integrating DEA with Activity-Based Accounting in a Large Mideast Bank," Interfaces, INFORMS, vol. 29(3), pages 27-36, June.
    2. Caves, Douglas W & Christensen, Laurits R & Tretheway, Michael W, 1983. "Productivity Performance of U.S. Trunk and Local Service Airlines in the Era of Deregulation," Economic Inquiry, Western Economic Association International, vol. 21(3), pages 312-324, July.
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    Cited by:

    1. Mahabubur Rahman & Anisur Faroque & Georgia Sakka & Zafar Ahmed, 2022. "The impact of negative customer engagement on market-based assets and financial performance," Post-Print hal-03545814, HAL.
    2. Nabil Bashir Al-Halabi & Yazan Mjahed Al-Mnadheh, 2017. "The Impact of Applying Time Driven Activity-Based Costing on Improving the Efficiency of Performance in Jordanian Industrial Corporations: A Survey Study," International Journal of Economics and Finance, Canadian Center of Science and Education, vol. 9(12), pages 24-31, December.
    3. Nabil Bashir Al-Halabi & Omar Fareed Shaqqour, 2018. "The Effect of Activity-Based Costing (ABC) on Managing the Efficiency of Performance in Jordanian Manufacturing Corporations – An Analytical Study," Accounting and Finance Research, Sciedu Press, vol. 7(1), pages 262-262, February.
    4. Chong Wu & Xin Wang & Xinying Zhang & Yongli Li & Brad O'Brien, 2013. "Chinese airline competitiveness evaluation based on extended binary relative evaluation(BRE) model," Journal of Business Economics and Management, Taylor & Francis Journals, vol. 14(sup1), pages 227-256, June.
    5. Niu, Shih-Yuan & Liu, Chiung-Lin & Chang, Chih-Ching & Ye, Kung-Don, 2016. "What are passenger perspectives regarding airlines' environmental protection? An empirical investigation in Taiwan," Journal of Air Transport Management, Elsevier, vol. 55(C), pages 84-91.

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