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Implementation of Life Cycle Costing on Airline Industry – Case Study of Xyz Airline in Indonesia
Wayan Winten Adnyano (a*), Dony Abdul Chalid (b)

Universitas Indonesia


The airline operating cost may vary along the operation time of the aircraft. This cost fluctuation should be taken as consideration for the decision-making process, for instance, the pricing calculation. A poor costing might distort pricing leading to a loss of business. A long-term oriented cost calculation to forecast the total cost of aircraft during the operation time is critical for the airline company. This research aims to study how the application and implementation of life-cycle cost analysis on aircraft operating lease context in the airline company, with emphasis on aircraft maintenance and disposal or redelivery cost. It uses a case study framework on an airline in Indonesia with interviews and documentation analysis as the main research method. Activity-based life-cycle costing model is found to be applicable for the company. The research presents an approach that provide a long-term oriented costing that is needed for management accounting report and management decision.

Keywords: Life Cycle Costing; Airline Operating Cost

Topic: Financial Management and Accounting


Conference: The 4th Global Conference on Business, Management and Entrepreneurship (GCBME 2019)

Plain Format | Corresponding Author (Wayan Winten Adnyano)

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