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Fiscal Aspects of Aviation Management (Hardcover)
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Fiscal Aspects of Aviation Management (Hardcover)
Series: Southern Illinois University Press Series in Aviation Management
Expected to ship within 12 - 19 working days
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Although introductions to courses in finance exist for a variety of
fields, Robert W. Kaps provides the first text to address the
subject from an aviation viewpoint. Relying on his vast
experience--twenty-plus years in the airline industry and more than
thirty years in aviation--Kaps seeks not only to prepare students
for careers in the aviation field but also to evoke in these
students an excitement about the business. Specifically, he shows
students how airlines, airports, and aviation are financed. Each
chapter contains examples and illustrations and ends with suggested
readings and references. Following his discussion of financial
management and accounting procedures, Kaps turns to financial
management and sources of financial information. Here he discusses
types of business organizations, corporate goals, business ethics,
maximizing share price, and sources of financial information. Kaps
also covers debt markets, financial statements, air transport
sector revenue generation, and air transport operating cost
management, including cost administration and labor costs, fuel,
and landing fees and rentals. He describes in depth air transport
yield management systems and airport financing, including revenues,
ownership, operations, revenue generation, funding, allocation of
Air Improvement Program funds, bonds, and passenger facility
charges. Kaps concludes with a discussion of the preparation of a
business plan, which includes advice about starting and running a
business. He also provides two typical business plan outlines.
While the elements of fiscal management in aviation follow
generally accepted accounting principles, many nuances are germane
only to the airline industry. Kaps provides a basic understanding
of the principles that are applicable throughout the airline
industry.
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