OPERATING LEASE AS A SPECIFIC FORM OF AIRLINES OUTSOURCING
Konferenční objektOtevřený přístuppeer-reviewedpostprintDatum publikování
2018
Vedoucí práce
Oponent
Název časopisu
Název svazku
Vydavatel
Ekonomski fakultet u Osijeku
Abstrakt
Fleet is an essential element of the business model of airlines. The amount of aircraft operated, the way they are purchased and their use in service has a significant impact on the economy of the airline. This article focuses on the way of aircraft acquisition - operating lease. During the lease term or after termination, the aircraft is not owned by the airline, but the aircraft is rented. It is a specific form of outsourcing and the routine practice of airlines around the world. The article describes all the reasons, procedures and requirements of operating leases. It analyses the integration and reporting of operating lease costs in the carrier's cost structure. The main benefit of this research is the analysis of the development of the fleet ownership structure of the four largest low-cost airlines in Europe. The study focuses on leased fleet trends with respect to the total number of aircraft in the fleet age context. Each of the controlled airlines has its own specifics. In general, the total number of aircraft in the fleet is still increasing. However, the number of leased aircraft does not have this trend, and during the development we have seen the phases when the number of leased aircraft declined. The average age of aircraft in these companies was 5.4 years at the end of fiscal year 2017.
Rozsah stran
p. 641-655
ISSN
1849-5931
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Projekt
Zdrojový dokument
Business Logistics in Modern Management
Vydavatelská verze
https://hrcak.srce.hr/ojs/index.php/plusm/article/view/7916
Přístup k e-verzi
open access
Název akce
18th International Scientific Conference on Business Logistics in Modern Management (11.10.2018 - 12.10.2018, Osijek)
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Klíčová slova
airlines, lease, aircraft, low-cost, outsourcing, aerolinie, zapůjčení, letadlo, nízké náklady, outsourcing