LINE COST CALCULATION, DISTRIBUTION OF EXPENSE RATES, AND PRICING EXAMPLE FOR AIRLINE COMPANY MANAGEMENT

Fatih Karaman

Makale detayları

LINE COST CALCULATION, DISTRIBUTION OF EXPENSE RATES, AND PRICING EXAMPLE FOR AIRLINE COMPANY MANAGEMENT

Yazarlar:

Fatih Karaman

Yayıncı:

Karamanoglu Mehmetbey University

Ana Başlıklar:

Fiyatlandırma

Dergi:

Karamanoğlu Mehmetbey Üniversitesi Sosyal Ve Ekonomik Araştırmalar Dergisi Vol.27 Issue 49, pp.891-908

Belge Tipi:

Makale

Yayın Tarihi:

8/2025

Belge Dili:

Türkçe

Document ID (Org No.):

2001356467

pISSN:

2147-7833

Anahtar kelimeler:

Özet:

 The aim of this study is to explain some of the cost calculation methods applied by airline companies and to provide suggestions for correct cost calculations to ensure correct pricing. In addition, displaying the rates of line costs in airline companies and explaining the promotion application through ticket sales and marketing examples will also support a better understanding of the subject. In addition, another purpose of the study is to examine the extent to which the distribution of flight line costs affects the costs and the effects of occupancy rates on unit costs. Another question that is explained is why the idea that the cost of every passenger is the same does not lead to the same result in ticket sales prices. In the first part of the study, we searched for literature equivalents of the calculation methods mostly used by airline companies serving in civil aviation. Similar studies were also examined, and the cost-based line-cost calculation method, which is estimated to be the most widely used method, was discussed. During the application phase, the line cost was calculated by taking one of the most frequently flown lines of an airline company as an example. After the calculation, the ticket prices were arranged at certain profit margins and presented as an example of promotional ticket usage. Based on these calculations, the total cost drivers were determined, and comparisons were made according to the passenger occupancy rates. The results showed that increases in the number of passengers reduced unit costs, the effects of the calculations on strategic decision-making were shown, and strategic suggestions were made to businesses.

 The aim of this study is to explain some of the cost calculation methods applied by airline companies and to provide suggestions for correct cost calculations to ensure correct pricing. In addition, displaying the rates of line costs in airline companies and explaining the promotion application through ticket sales and marketing examples will also support a better understanding of the subject. In addition, another purpose of the study is to examine the extent to which the distribution of flight line costs affects the costs and the effects of occupancy rates on unit costs. Another question that is explained is why the idea that the cost of every passenger is the same does not lead to the same result in ticket sales prices. In the first part of the study, we searched for literature equivalents of the calculation methods mostly used by airline companies serving in civil aviation. Similar studies were also examined, and the cost-based line-cost calculation method, which is estimated to be the most widely used method, was discussed. During the application phase, the line cost was calculated by taking one of the most frequently flown lines of an airline company as an example. After the calculation, the ticket prices were arranged at certain profit margins and presented as an example of promotional ticket usage. Based on these calculations, the total cost drivers were determined, and comparisons were made according to the passenger occupancy rates. The results showed that increases in the number of passengers reduced unit costs, the effects of the calculations on strategic decision-making were shown, and strategic suggestions were made to businesses.

 The aim of this study is to explain some of the cost calculation methods applied by airline companies and to provide suggestions for correct cost calculations to ensure correct pricing. In addition, displaying the rates of line costs in airline companies and explaining the promotion application through ticket sales and marketing examples will also support a better understanding of the subject. In addition, another purpose of the study is to examine the extent to which the distribution of flight line costs affects the costs and the effects of occupancy rates on unit costs. Another question that is explained is why the idea that the cost of every passenger is the same does not lead to the same result in ticket sales prices. In the first part of the study, we searched for literature equivalents of the calculation methods mostly used by airline companies serving in civil aviation. Similar studies were also examined, and the cost-based line-cost calculation method, which is estimated to be the most widely used method, was discussed. During the application phase, the line cost was calculated by taking one of the most frequently flown lines of an airline company as an example. After the calculation, the ticket prices were arranged at certain profit margins and presented as an example of promotional ticket usage. Based on these calculations, the total cost drivers were determined, and comparisons were made according to the passenger occupancy rates. The results showed that increases in the number of passengers reduced unit costs, the effects of the calculations on strategic decision-making were shown, and strategic suggestions were made to businesses.

 Bu çalışmanın amacı havayolu işletmelerinin uyguladığı bazı maliyet hesaplama yöntemlerini açıklamak ve doğru fiyatlandırmayı sağlamak için doğru maliyet hesaplamaları için öneriler sunmaktır. Ayrıca havayolu işletmelerinde hat maliyeti oranlarının gösterilmesi ve bilet satış ve pazarlama örnekleri üzerinden promosyon uygulamasının açıklanması da konunun daha iyi anlaşılmasına destek olacaktır. Ayrıca çalışmanın bir diğer amacı da uçuş hat maliyetlerinin dağılımının maliyetleri ne ölçüde etkilediği ve doluluk oranlarının birim maliyetler üzerindeki etkilerinin incelenmesidir. Açıklanan bir diğer soru ise her yolcunun maliyetinin aynı olduğu düşüncesinin bilet satış fiyatlarında neden aynı sonuca yol açmadığıdır. Çalışmanın ilk bölümünde çoğunlukla sivil havacılıkta hizmet veren havayolu işletmelerinin kullandığı hesaplama yöntemlerinin literatür eşdeğerlerini aradık. Benzer çalışmalar da incelenerek en yaygın kullanılan yöntem olduğu tahmin edilen maliyet bazlı hat maliyeti hesaplama yöntemi ele alındı. Uygulama aşamasında bir havayolu işletmesinin en sık uçtuğu hatlardan biri örnek alınarak hat maliyeti hesaplandı. Hesaplamadan sonra bilet fiyatları belirli kar marjlarında düzenlenerek promosyonel bilet kullanımına örnek olarak sunulmuştur. Bu hesaplamalara dayanarak toplam maliyet sürücüleri belirlenmiş ve yolcu doluluk oranlarına göre karşılaştırmalar yapılmıştır. Sonuçlar yolcu sayısındaki artışların birim maliyetleri düşürdüğünü, hesaplamaların stratejik karar alma üzerindeki etkilerinin gösterildiğini ve işletmelere stratejik önerilerde bulunulduğunu göstermiştir.

Makale detayları

LINE COST CALCULATION, DISTRIBUTION OF EXPENSE RATES, AND PRICING EXAMPLE FOR AIRLINE COMPANY MANAGEMENT

Yazarlar:

Fatih Karaman

Yayıncı:

Karamanoglu Mehmetbey University

Ana Başlıklar:

Fiyatlandırma

Dergi:

Karamanoğlu Mehmetbey Üniversitesi Sosyal Ve Ekonomik Araştırmalar Dergisi Vol.27 Issue 49, pp.891-908

Belge Tipi:

Makale

Yayın Tarihi:

8/2025

Belge Dili:

Türkçe

Document ID (Org No.):

2001356467

pISSN:

2147-7833

Airline Companies

Airline Costs

Flight Line Cost

PricingHAVAYOLU ŞİRKETLERİ

HAVAYOLU MALİYETLERİ

UÇUŞ HAT MALİYETİ

FİYATLANDIRMA

Sayı

Makale detayları

Yazarlar: Fatih Karaman

Yayıncı: Karamanoglu Mehmetbey University

Ana Başlıklar: Fiyatlandırma

Dergi: Karamanoğlu Mehmetbey Üniversitesi Sosyal Ve Ekonomik Araştırmalar Dergisi Vol.27 Issue 49, pp.891-908

Belge Tipi: Makale

Yayın Tarihi: 8/2025

Belge Dili: Türkçe

Document ID (Org No.): 2001356467

pISSN: 2147-7833

Sayı

Yazarlar:

Fatih Karaman

Yayıncı:

Karamanoglu Mehmetbey University

Ana Başlıklar:

Fiyatlandırma

Dergi:

Karamanoğlu Mehmetbey Üniversitesi Sosyal Ve Ekonomik Araştırmalar Dergisi Vol.27 Issue 49, pp.891-908

Belge Tipi:

Makale

Yayın Tarihi:

8/2025

Belge Dili:

Türkçe

Document ID (Org No.):

2001356467

pISSN:

2147-7833