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研究生： 郭樂平
Lopin Kuo
論文名稱： 探討ABC的管理決策功能及其在航空業的應用
The function of management decision for ABC and application in the Airline Industry
指導教授： 蔡文賢
Wen-Hsien Tsai
口試委員:
學位類別： 博士
Doctor
系所名稱： 管理學院 - 企業管理學系
Department of Business Administration
畢業學年度： 92
語文別： 英文
論文頁數： 94
中文關鍵詞： 資料包絡分析 、產能擴充 、需求價格彈性 、每可售噸公里 、每可售座位公里 、作業成本制
外文關鍵詞： data envelopment analysis (DEA), capacity expansion, price elasticity of demand, Activity-Based Costing (ABC), per available ton kilometers, per available seat kilometers
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    • 這篇研究有三個重要的目的，一是採行作業成本制(ABC)的概念去重新檢視目前航空業的營運成本，也就是提出一個較具競爭力的成本方法。在這項研究中會說明如何以ABC的概念去計算精確的航空成本，包括個別飛機、每次飛行，以及每可售座位公里和每可售噸公里的營運成本。同時，這篇研究試著去確認及區別航空業在ABC概念之下，個別飛機、每次飛行所耗用的主要作業項目及其作業動因。如果，航空業的管理當局能採行ABC的方法去重新計算精確的成本，該公司將可在價格戰中取得優勢。
    其二，根據ABC的概念去計算個別飛行成本之後，即能掌握每一航線的精確投入成本，再結合資料包絡分析(DEA)之績效評估技術，即能衡量不同航線的經營效率及未達效率之下的總體獲利損失(此損失是根據機會成本概念來衡量)，此種整合方式可提供航空管理當局攸關、可靠的資訊及改善的方向。
    這些年ABC已經變成一項受歡迎的成本及營運管理工具，其中產品組合決策亦是ABC最重要的應用之一。目前，ABC在產品組合決策的應用上並未考量需求的價格彈性及產能擴充等特性。所以，這篇研究的另外一個目的就是建立一個新的產品組合決策模式，將目前產品組合決策模式文獻中未考慮的需求價格彈性及產能擴充等特性導入該模式，並以數學規劃方式去探討企業的最適生產量，以及若加入一項新產品後的效果模擬分析，這項模式可以幫助企業在尋求極大化獲利的前提下，找出最適的產品組合。同時，該模式可以幫助經理人去確認過剩的資源以便重新分配，增加資源使用的最佳化。

    This study applies Activity-Based Costing (ABC) to examine operating costs in the airline industry. This study illustrates how to calculate accurate costs, including the operating costs for individual airplanes and flights, as well as the costs per available seat kilometers, and per available ton kilometers. This study also tries to identify the main activity items and activity drivers of each airplane and flight for an airline. If airline management could accurately calculate costs, then they would gain an advantage in price control and competitiveness.
    Through ABC cost assignment, airline management can accurately obtain input cost information for different routes based on individual flight cost multiplied by flight numbers or by the sum of various flight costs for different routes. During the past two decades, data envelopment analysis (DEA) has been demonstrated to be a robust and valuable methodology for performance evaluation. This study uses an example to demonstrate how to measure overall profits lost (opportunity cost) from inefficient routes by combining ABC and DEA methods. This model can enable airline management to identify inefficient routes and quick decisions. The advantage of this model lies in providing relevant, reliable and timely information for decision-makers.
    In recent years, ABC has become a popular cost and operations management technique to improve the accuracy of product or service costs for firms to stay competition. The product-mix decision is one of the important ABC applications. However, most studies in the ABC literature were generally focused on the effect of ABC analysis on the product-mix decision or product costs without explicitly considering price elasticity of demand and capacity expansions. This study develops a new ABC product-mix decision model it uses mathematical programming approach to explore the optimal production volume and the effect analysis for adding new products into the present product-mix. Additionally, this model can find the optimal product-mix, maximizing profit considering the price elasticity of demand and capacity expansions as well as unit-level, batch-level, product-level, and facility-level activity constraints. Simultaneously, this model can help managers to identify excess resources and re-deploy them in order to increase the optimization of resource usage.

    TABLE OF CONTENTS Page ABSTRACT i ACKNOWLEDGMENTS v TABLE OF CONTENTS vi LIST OF TABLES ix LIST OF FIGURES xi CHAPTER 1 INTRODUCTION 1.1 MOTIVATION 1 1.2 RESEARCH PURPOSES 4 1.3 THESIS STRUCTURE 6 CHAPTER 2 THEORETICAL FRAMEWORK 2.1 CONCEPTS OF ABC 8 2.2 THE DEVELOPMENT AND LIMITATION OF ABC 11 2.3 THE COMPLEMENTARY NATURE OF ABC AND TOC 13 2.4 PRODUCT-MIX DECISION STUDIES OF ABC 14 2.5 DRIVING THE CHARACTERISTIC OF CAPACITY EXPANSION INTO THE EXPANDED ABC MODEL 15 2.6 DRIVING THE CHARACTERISTIC OF PRICE ELASTICITY OF DEMAND INTO THE EXPANDED ABC MODEL 16 2.7 CONCEPTS AND APPLICATIONS OF DEA 17 CHAPTER 3 STUDY 1: USING ABC APPROACH TO RE-EXAMINE OPERATING COSTS IN THE AIRLINE INDUSTRY 3.1 A NEW FRAMEWORK OF AIRLINE COST ASSIGNMENT UNDER THE ABC CONCEPTS 20 3.2 SUMMARY 30 CHAPTER 4 STUDY 2: COST INFORMATION LINKS TO PERFORMANCE MANAGEMENT-INTEGRATING ABC AND DEA TO MEASURE ROUTE EFFICIENCY 4.1 INTRODUCTION 31 4.2 COST ASSIGNMENT (CALCULATION) FOR INDIVIDUAL FLIGHT AND ROUTE UNDER ABC 32 4.3 ADDITIVE DEA MODEL 33 4.4 USING ADAPTED ADDITIVE DEA TO MEASURE THE LOST PROFITS FROM INEFFICIENCIES 37 4.5 INTEGRATING ABC AND DEA TO MEASURE ROUTE EFFICIENCY 38 4.6 HOW TO IDENTIFY WHICH ROUTES NEED TO IMPROVE 4.6.1 Data and description of a numerical example 41 4.6.2 Efficiency analysis 41 4.7 CONCLUSION 47 CHAPTER 5 STUDY 3: ESTABLISHING A NEW ABC PRODUCT-MIX DECISION MODEL 5.1 MODEL FORMULATION 48 5.2 ASSUMPTIONS 48 5.3 NOTATIONS 49 5.4 ESTABLISHING A NEW ABC PRODUCT-MIX DECISION MODEL 52 5.5 A NUMERICAL ILLUSTRATION 5.5.1 Data and description of a numerical example 58 5.5.2 Three-step procedure of analysis 61 5.5.3 Concluding remarks 70 CHAPTER 6 SUPPLEMENTARY STUDY: A CASE STUDY: HOW TO USE SIMPLIFIED CAPACITY INFORMATION TO ASSIST PURCHASING OR LEASING STRATEGY IN THE AIRLINE INDUSTRY 6.1 INTRODUCTION 72 6.2 CLASSIFICATION OF CAPACITY 75 6.3 PRODUCTION VARIANCE, MARKETING VARIANCE AND EXPECTED IDLE PASSENGER CAPACITY IN THE AIRLINE INDUSTRY 6.3.1 Notations 76 6.3.2 Formulas for Calculation 77 6.4 ILLUSTRATION OF A CASE STUDY 78 6.5 HOW TO DEAL WITH IDLE CAPACITY FOR “C” AIRLINES 85 6.6 CONCLUSION 85 CHAPTER 7 SUMMARY 87 REFERENCES 89

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