Abstract:

Abstract enNowadays  passenger transportation by airlines has become an increasingly important service. Airline companies under intense competition, apply different attempts to keep their customers while retaining their profitability. The airline companies which are making an effort with income management for selling  the right seats to the right customers at the right price, also need more accurate pricing strategy to manage their costs. People need to travel with reasons of journey ,work, education, health, etc. From this point of view, the sensitivity of price is different for each customer group. Despite excessive competition between airline companies, they may sell tickets to customers (today's deception and guests) at a much cheaper than expected from time to time. Early purchase, off-season flights and so on cause these. Purpose of the study, is to provide suggestions on how to make a more accurate cost calculation in order to make a more accurate pricing for air passenger transport. For this purpose, it is argued that the use of the weight as a key in allocation of some cost items will provide the airline with more accurate costing and pricing opportunities, especiallyassuming that , fuel and other  costs will be more or less costly depending on the  weight of the passenger.. Instead of the distribution keys in the traditional costing approach, cost items based on the number and weight of passengers that reflect the cost of each passenger equally are shown to be more appropriate.

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