Kalkylering i flygbranschen: En fallstudie av ett flygbolag

Sammanfattning: The purpose of this thesis is to analyse and propose improvements to the cost accounting system in use at an airline operating on the Swedish market. The choice of study object is based on the airline’s desire to have its cost accounting system evaluated. During the analysis we have identified a number of points where the current cost accounting system does not correspond to its intended purpose. These points include significant groups of costs not being considered in the current system, potential over capacity is not visible and logic connections between distribution keys and the use of resources are sometimes lacking. The suggested improvements are mainly based on activity based costing theory (ABC). Our aim with the suggested changes is to remedy the identified shortcomings of the current system in order to provide the decision makers with more accurate information.