A mixed activity-based costing decision model for green airline fleet planning under the constraints of the European Union Emissions Trading Scheme
This paper presents a mixed activity-based costing decision (MABCD) model for green airline fleet planning under the constraints of the European Union Emissions Trading Scheme (EU ETS), in which activity-based costing (ABC) model is incorporated with a modified product-mix decision model for total o...
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| Published in | Energy (Oxford) Vol. 39; no. 1; pp. 218 - 226 |
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| Main Authors | , , , , , |
| Format | Journal Article |
| Language | English |
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01.03.2012
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| Abstract | This paper presents a mixed activity-based costing decision (MABCD) model for green airline fleet planning under the constraints of the European Union Emissions Trading Scheme (EU ETS), in which activity-based costing (ABC) model is incorporated with a modified product-mix decision model for total operating costs of individual flights under EU ETS constraints. A numerical example for comparing cost-effectiveness between the B747-400 airline and the A380 airline in one of the busiest route between Asia and Europe is demonstrated. It is shown that subject to different changes of revenue tone kilometers (RTK), the cost trends of carbon emissions and the changes in profits of different flight routes appear to be similar. Moreover, it is also shown that when the RTK are higher, a choice of a wider-bodied aircraft could lead to higher profits. Finally, it is shown that without the pre-assumptions of considering more complicated routes and financing methods, a self-purchased aircraft appears to contribute more profits.
► A pioneer study of incorporating CO2 emission costs into airline industries. ► CO2 emission costs are the key factor in selecting aircraft. ► The CO2 emissions cost trends and the changes of profits of flight routes appear to be similar. ► When the RTK are higher, a choice of a wider-bodied aircraft could lead to higher profits. ► Without financial issues, a self-purchase aircraft appears to contribute more profits. |
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| AbstractList | This paper presents a mixed activity-based costing decision (MABCD) model for green airline fleet planning under the constraints of the European Union Emissions Trading Scheme (EU ETS), in which activity-based costing (ABC) model is incorporated with a modified product-mix decision model for total operating costs of individual flights under EU ETS constraints. A numerical example for comparing cost-effectiveness between the B747-400 airline and the A380 airline in one of the busiest route between Asia and Europe is demonstrated. It is shown that subject to different changes of revenue tone kilometers (RTK), the cost trends of carbon emissions and the changes in profits of different flight routes appear to be similar. Moreover, it is also shown that when the RTK are higher, a choice of a wider-bodied aircraft could lead to higher profits. Finally, it is shown that without the pre-assumptions of considering more complicated routes and financing methods, a self-purchased aircraft appears to contribute more profits.
► A pioneer study of incorporating CO2 emission costs into airline industries. ► CO2 emission costs are the key factor in selecting aircraft. ► The CO2 emissions cost trends and the changes of profits of flight routes appear to be similar. ► When the RTK are higher, a choice of a wider-bodied aircraft could lead to higher profits. ► Without financial issues, a self-purchase aircraft appears to contribute more profits. This paper presents a mixed activity-based costing decision (MABCD) model for green airline fleet planning under the constraints of the European Union Emissions Trading Scheme (EU ETS), in which activity-based costing (ABC) model is incorporated with a modified product-mix decision model for total operating costs of individual flights under EU ETS constraints. A numerical example for comparing cost-effectiveness between the B747-400 airline and the A380 airline in one of the busiest route between Asia and Europe is demonstrated. It is shown that subject to different changes of revenue tone kilometers (RTK), the cost trends of carbon emissions and the changes in profits of different flight routes appear to be similar. Moreover, it is also shown that when the RTK are higher, a choice of a wider-bodied aircraft could lead to higher profits. Finally, it is shown that without the pre-assumptions of considering more complicated routes and financing methods, a self-purchased aircraft appears to contribute more profits. |
| Author | Liu, Jau-Yang Lin, Sin-Jin Tsai, Wen-Hsien Lee, Kuen-Chang Lin, Hsiu-Ling Chou, Yu-Wei |
| Author_xml | – sequence: 1 givenname: Wen-Hsien surname: Tsai fullname: Tsai, Wen-Hsien email: whtsai@mgt.ncu.edu.tw organization: Department of Business Administration, National Central University, Jhongli, Taoyuan 32001, Taiwan – sequence: 2 givenname: Kuen-Chang surname: Lee fullname: Lee, Kuen-Chang organization: Department of Business Administration, National Central University, Jhongli, Taoyuan 32001, Taiwan – sequence: 3 givenname: Jau-Yang surname: Liu fullname: Liu, Jau-Yang organization: Department of Accounting, Chinese Culture University, Yang-Ming-Shan, Taipei 11114, Taiwan – sequence: 4 givenname: Hsiu-Ling surname: Lin fullname: Lin, Hsiu-Ling organization: Department of Business Administration, National Central University, Jhongli, Taoyuan 32001, Taiwan – sequence: 5 givenname: Yu-Wei surname: Chou fullname: Chou, Yu-Wei organization: Department of Business Administration, National Central University, Jhongli, Taoyuan 32001, Taiwan – sequence: 6 givenname: Sin-Jin surname: Lin fullname: Lin, Sin-Jin organization: Department of Business Administration, National Central University, Jhongli, Taoyuan 32001, Taiwan |
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| Keywords | The European Union Emissions Trading Scheme (EU ETS) Fleet planning Green Revenue tone kilometers (RTK) Mixed activity-based costing decision (MABCD) |
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| SubjectTerms | aircraft Applied sciences Asia carbon cost effectiveness emissions Energy environmental markets Europe European Union Exact sciences and technology Fleet planning funding Green income Mixed activity-based costing decision (MABCD) operating costs planning profits and margins Revenue tone kilometers (RTK) The European Union Emissions Trading Scheme (EU ETS) |
| Title | A mixed activity-based costing decision model for green airline fleet planning under the constraints of the European Union Emissions Trading Scheme |
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