The role of management accounting information in airport performance en-hancement
AL-Qadisiyah Journal For Administrative and Economic sciences,
2012, Volume 13, Issue 3, Pages 107-131
AbstractAirports all over the world- are a basic infrastructure, which ensures connectivity and communication which can not be dispensed with in tourism in particular, and movement in general, and traditionally, the airports and transportation necessary when the airlines to transfer the needs and desires of individuals (and tourists) from their places of origin to places achieved or satisfied. In the current research, " Airports Accounting " have been reviewed a number of concepts, terminology and standards necessary for the accounting system used in the airport, including the basic functions of the accounting system of the airport, which are the measurement and communication of accounting, and the goal and the role of each function and their complementarily in the production of appropriate accounting information related to the services and activities provided at the airport. That the airport is characterized by being a multi-product, given the multiplicity of activities and services provided by the associated meet the needs and desires of the diverse users and beneficiaries, that it creates a complicated system of the airport is characterized by diversity and multiplicity of the costs and expenses necessary to provide those services and carry out these activities, It also features a diversity of sources of revenue to be gained from such activities and services, and necessarily requires complex accounting system to consistent with the diversity and plurality, which is characterized by the airport. The consequent multiplicity of services institution airport, multiple sources of revenue and diversity that can be obtained, and classified these revenues according to their relationship to the activities and services of airport into income-related activities of the Aviation ,and revenues not related to active flight, as many and varied costs and expenses associated with the provision and delivery of services at the airport, the costs of the airport is classified as two types: first, the costs associated with the premises station (facilities) Airport is a cost that depends on the flow of passengers to the airport, Second, costs associated with the runway (the corridor) at the airport, which determine the basis of the number of aircraft coming to and from the airport. As has been some of the policies of ICAO (International Civil Aviation Organization) on Charges for Airports and Air Navigation Services, which contains recommendations and conclusions of the Council resulting from the ongoing study by the Organization for those fees, in relation to the economic situation of airports and air navigation services provided to international civil avia-tion .
- Article View: 171
- PDF Download: 119