這篇研究有三個重要的目的，一是採行作業成本制(ABC)的概念去重新檢視目前航空業的營運成本，也就是提出一個較具競爭力的成本方法。在這項研究中會說明如何以ABC的概念去計算精確的航空成本，包括個別飛機、每次飛行，以及每可售座位公里和每可售噸公里的營運成本。同時，這篇研究試著去確認及區別航空業在ABC概念之下，個別飛機、每次飛行所耗用的主要作業項目及其作業動因。如果，航空業的管理當局能採行ABC的方法去重新計算精確的成本，該公司將可在價格戰中取得優勢。 其二，根據ABC的概念去計算個別飛行成本之後，即能掌握每一航線的精確投入成本，再結合資料包絡分析(DEA)之績效評估技術，即能衡量不同航線的經營效率及未達效率之下的總體獲利損失(此損失是根據機會成本概念來衡量)，此種整合方式可提供航空管理當局攸關、可靠的資訊及改善的方向。 這些年ABC已經變成一項受歡迎的成本及營運管理工具，其中產品組合決策亦是ABC最重要的應用之一。目前，ABC在產品組合決策的應用上並未考量需求的價格彈性及產能擴充等特性。所以，這篇研究的另外一個目的就是建立一個新的產品組合決策模式，將目前產品組合決策模式文獻中未考慮的需求價格彈性及產能擴充等特性導入該模式，並以數學規劃方式去探討企業的最適生產量，以及若加入一項新產品後的效果模擬分析，這項模式可以幫助企業在尋求極大化獲利的前提下，找出最適的產品組合。同時，該模式可以幫助經理人去確認過剩的資源以便重新分配，增加資源使用的最佳化。 This study applies Activity-Based Costing (ABC) to examine operating costs in the airline industry. This study illustrates how to calculate accurate costs, including the operating costs for individual airplanes and flights, as well as the costs per available seat kilometers, and per available ton kilometers. This study also tries to identify the main activity items and activity drivers of each airplane and flight for an airline. If airline management could accurately calculate costs, then they would gain an advantage in price control and competitiveness. Through ABC cost assignment, airline management can accurately obtain input cost information for different routes based on individual flight cost multiplied by flight numbers or by the sum of various flight costs for different routes. During the past two decades, data envelopment analysis (DEA) has been demonstrated to be a robust and valuable methodology for performance evaluation. This study uses an example to demonstrate how to measure overall profits lost (opportunity cost) from inefficient routes by combining ABC and DEA methods. This model can enable airline management to identify inefficient routes and quick decisions. The advantage of this model lies in providing relevant, reliable and timely information for decision-makers. In recent years, ABC has become a popular cost and operations management technique to improve the accuracy of product or service costs for firms to stay competition. The product-mix decision is one of the important ABC applications. However, most studies in the ABC literature were generally focused on the effect of ABC analysis on the product-mix decision or product costs without explicitly considering price elasticity of demand and capacity expansions. This study develops a new ABC product-mix decision model it uses mathematical programming approach to explore the optimal production volume and the effect analysis for adding new products into the present product-mix. Additionally, this model can find the optimal product-mix, maximizing profit considering the price elasticity of demand and capacity expansions as well as unit-level, batch-level, product-level, and facility-level activity constraints. Simultaneously, this model can help managers to identify excess resources and re-deploy them in order to increase the optimization of resource usage.
