ANALISIS PENGARUH BIAYA OPERASIONAL PADA PERUSAHAAN PENERBANGAN NASIONAL

Dheny Biantara

Abstract


Summarized Indonesian airline executive views on the reason for the cost problem in mayor airline and on the potential areas and measures of cost reduction in airline operation. Present an introduction survey where 3 executives from 3 Indonesian airlines were respondent. In the executive opinion the cost problem in mayor Indonesian airline is primarily due to fuel and oil pricing and money currency. Of the various function in airline maintenance was seen as least cost efficiency, whereas flight operation was seen as an area with most potential for cost reduction. Indonesian airline had made route and fleet changes after the beginning of 2011 to reduce cost, concludes from the analisys result having privatization would be an important step towards more efficient airline operation. Flexibility from Indonesian airline regulatory would be very much welcome and the value chain concept to improve Indonesian airline having competitive adventage and cost leadership differentiation

Keywords


Cost Reduction, Fuel price, Currency

Full Text:

PDF

References


Augustine, Y. and Kristaung, R. (2013). Metodologi Penelitian Bisnis dan Akuntansi. Jakarta: Dian rakyat.

Cox, J. M. & Flouris, T. (2012). Adapting Costing Methods to Aviation Safety: Using Financial Tools to Show Value in Aviation Safety Processes. University Professor and Dean of Academic Affairs Hellenic American University

Garrison, R. H., Nooren, E. W. & Breewer, P. C. (2013). Akuntansi Manajerial. Jilid 1, Edisi Empat Belas. Jakarta: Salemba Empat

Ghobrial, A. (1992). A Comparison between airline cost Structure Pre and Post Deregulation, The Journal of Aviation/Aerospace Education & Research.

Gillen, D. W., Oum, T. H., & Trethaway, M.W. (1990). Airline Cost Stucture and Implication. Journal of Transport Economics and policy.

Horngren, C,.T, Datar, Srikant M., & Foster, G. (2012).Akuntansi Biaya dengan Penekanan Manajerial.Jilid 1 edisi keduabelas. Jakarta: Erlangga

Shao, X., Qi, M., and Gao, M. (2012). A Risk Analysis mModel of Flight Operations Based on Region Partition.Department of Management Science and Engineering, Institute of Policy and Management, Beijing, People’s Republic of China.

Sunyoto, D. (2013). Ekonomi Manajerial konsep terapan bisnis (caps)

Suristo, H. (1996). The executive view of Cost problem European Airline.Helsinky, Finland: The Helsinky School og Economics.

Treanor, S. D. (2009). The Flexibility and Benefit of Operating a Diverse Fleet: an analysis using real aption. California, USA: Department of Finance and Marketing, College of Bussiness.




DOI: https://doi.org/10.36766/ijag.v1i2.10

Refbacks

  • There are currently no refbacks.


Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License.