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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Please use this identifier to cite or link to this item: https://ir.lib.ncu.edu.tw/handle/987654321/102803

Title:	A mixed activity-based costing decision model for green airline fleet planning under the constraints of the European Union Emissions Trading Scheme
Authors:	蔡文賢;Tsai, Wen-Hsien;Lee, Kuen-Chang;Liu, Jau-Yang;Lin, Hsiu-Ling;Chou, Yu-Wei;Lin, Sin-Jin
Contributors:	管理學院企業管理學系
Keywords:	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)
Date:	2012-01-01
Issue Date:	2026-04-23 11:17:04 (UTC+8)
Publisher:	Elsevier Ltd.;Kidlington: Elsevier Ltd
Abstract:	摘要： 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. 出版者： Kidlington: Elsevier Ltd 出版日期： 2012-03-01 出處： Energy (Oxford), 2012-03, Vol.39 (1), p.218-226 版權： 2012 Elsevier Ltd 版權： 2014 INIST-CNRS 識別號： ISSN: 0360-5442 識別號： DOI: 10.1016/j.energy.2012.01.027 識別號： CODEN: ENEYDS
Appears in Collections:	[Department of Business Administration ] journal & Dissertation

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