個案資料
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Belle Air Charter
內容大綱
The owner of a charter airline wishes to determine why the business experienced yet another unprofitable year of operations. He decides to produce an income statement reflecting the profits generated or losses incurred by each plane so that a decision could be made about the fleet mix for subsequent years.
學習目標
<ul><li>To provide students with an opportunity to develop departmental income statements using their knowledge of cost behavior and allocation methods.</li><li>To show the relative merits and weaknesses of the departmental income statement as a management decision-making tool.</li><li>To introduce the concepts of escapable and inescapable costs and how allocation methods sometimes distort these realities. These concepts may help to provide some insight into why the differential cash flow model is the preferred analytical tool when making decisions to drop or add product lines.</li></ul>