%0 Journal Article
%T The Activity Based Costing method opportunity to assess and master the aircraft maintenance service cost for Third Party: A Case Study
%A Driss Rchid
%A Otmane Bouksour
%A Zitouni Beidouri
%J International Journal of Computer Science Issues
%D 2013
%I IJCSI Press
%X This work illustrates how to calculate accurate aircraft maintenance costs using Activity Based Costing (ABC). Comparing to traditional cost calculation, the proposed method is useful for aircrafts maintenance activity integrated to Airline Company and who wants to diversify its revenue by selling some available maintenance slots to third party clients for a competitive price. This paper takes base maintenance check process of a Moroccan airline aircrafts maintenance activity as a case study. The actual method used to calculate aircraft maintenance check cost cant not be applied to third party client pricing system. The ABC method shows substantial benefits if it is successfully implemented. Data collection through interviews and questionnaires are the main sources to this study.
%K Activity Based Costing
%K Aircraft Maintenance
%K Costs.
%K IJCSI
%U http://www.ijcsi.org/papers/IJCSI-10-1-2-699-706.pdf