Evaluation of costs and profitability of services applying the SAS Activity-Based Management system with the Airport as an example

• Authors: Arkadiusz Januszewski
• Languages of publication: EN

Abstracts

EN

The article discusses the results of research of the costs of services rendered to carriers by one of the twelve biggest airports in Poland. It also presents the results of the evaluation of the profitability of providing service to respective carriers and destinations. The selection of the Activity-Based Costing as a method of calculating the costs of services offered by the airport has been justified. There has been presented the structure of the ABC model developed for a given facility and its implementation in the SAS Activity-based Management system environment.

Keywords

EN

activity-based costing; SAS Activity-Based Management; profitability analysis; airport

• Publisher: Wydział Zarządzania - Uniwersytet Gdański
• Journal: Zarządzanie i Finanse
• Year: 2013
• Volume: 3
• Issue: 1
• Pages: 18-28

Contributors

author

Arkadiusz Januszewski

• Ph.D., hab., Department of Management Engineering, Faculty of Management, University of Technology and Life Sciences in Bydgoszcz, Poland

References

• 1. Hamerman P.D. (2009), Business Performance Solutions: Clash Of The Titans., http://www.sas.com/ews/analysts/ by_solution_perfmgmt.html, accessed 8.04.2009.
• 2. Januszewski A. (2011), Definiowanie struktury modelu rachunku kosztów działań dla portu lotniczego w systemie SAS Activity-based Management, Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu nr 212, Wrocław.
• 3. Januszewski A., Kosinska M. (2004), Specyfika rachunku kosztów działań w przedsiębiorstwie usług ciepłowniczych, “Controlling i rachunkowość zarządcza”, nr 11.
• 4. Kaplan R., Cooper R. (2000), Zarządzanie kosztami i efektywnością, Dom Wydawniczy ABC, Kraków.
• 5. Karmańska A. (2003), Rachunkowość zarządcza ubezpieczyciela, Wydawnictwo Naukowe PWN, Warszawa.
• 6. Rotch W. (1990), Activity based costing in service industries, “Journal of Cost Management”, Summer.
• 7. Shanahan Y. P. (1995), Implementing an activity-based costing system - Lessons from the Australian Post, “Journal of Cost Management”, Summer.
• 8. Vesset D., McDonough B., Wilhide K., Wardley M., McCullough R., Sonnen D. (2007), Worldwide Business Analytic Software 2007-2011, [on-line] [October 23, 2007] http://www.sas.com/news/analysts/ idc_wwbusanalytics_0907.pdf.