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

机译:在欧盟排放交易计划的约束下,用于绿色航空机队规划的基于活动的混合成本决策模型

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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.
机译:本文提出了一种在欧盟排放交易计划(EU ETS)约束下的绿色航空机队规划混合活动成本核算决策(MABCD)模型,其中基于活动成本核算(ABC)模型与改进产品结合在一起-混合决策模型,用于在EU ETS约束下的单个航班的总运营成本。给出了一个数值示例,用于比较B747-400航空公司和A380航空公司在亚洲和欧洲之间最繁忙的航线之一中的成本效益。结果表明,受收入音调公里(RTK)变化的影响,碳排放的成本趋势和不同航线的利润变化似乎是相似的。此外,还显示出,当RTK较高时,选择更坚固的飞机可能会带来更高的利润。最后,结果表明,在没有考虑更复杂的航线和融资方式的前提下,自购飞机似乎贡献了更多的利润。

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