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Fiscal Aspects of Aviation Management

Robert W. Kaps (author)

ISBN: 9780809322503

Publication Date: Nov 2000

Format: Hardback

An introduction to finance from an aviation viewpoint. Following a discussion of financial management and accounting procedures, Robert W. Kaps turns to financial management and sources of financial information. He covers types of business organizations, ethics, debt markets, and more.
£51.95

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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.
Illustrations 45 figures, 16 tables
Pages 336
Date Published 30 Nov 2000
Publisher Southern Illinois University Press
Series Southern Illinois University Press Series in Aviation Management
Subject/s Budgeting & financial management   Finance   Aerospace & air transport industries  
Robert W. Kaps is an associate professor in the Department of Aviation Management and Flight at Southern Illinois University Carbondale. He is the author of Air Transport Labor Relations (also available from Southern Illinois University Press.)

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