A mixed activity-based costing decision model for green airline fleet planning under the constraints of the European Union Emissions Trading Scheme

• Published in: Energy (Oxford) Vol. 39; no. 1; pp. 218 - 226
• Main Authors: Tsai, Wen-Hsien, Lee, Kuen-Chang, Liu, Jau-Yang, Lin, Hsiu-Ling, Chou, Yu-Wei, Lin, Sin-Jin
• Format: Journal Article
• Language: English
• Published: Kidlington Elsevier Ltd 01.03.2012; Elsevier
• Subjects: 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); Asia; Europe; European Union; The European Union Emissions Trading Scheme (EU ETS); Fleet planning; Green; Revenue tone kilometers (RTK); Mixed activity-based costing decision (MABCD)

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...