An Analysis of Airline Costs. Lecture Notes for MIT Courses. 16.73 Airline Management and Marketing

The cost analyst must understand the operations of the airline and how the activities of the airline are measured, as well as how the costs are incurred and recorded. The data source is usually a cost accounting process. This provides data on the cumulated expenses in various categories over a time period like a quarter, or year, and must be correlated by the analyst with cumulated measures of airline activity which seem to be causing this expense.