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عنوان فارسی مقاله:

آیا استراتژی asset-light به بهره وری پویای خطوط هوایی جهانی کمک می کند؟


عنوان انگلیسی مقاله:

Does asset-light strategy contribute to the dynamic efficiency of global airlines?


سال انتشار : 2017



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بخشی از مقاله انگلیسی:


3. Research methodology 

3.1. Longitudinal view of corporate production process The income statements and balance sheets produced by companies reflect their financial activities and positions. From theaccounting perspective, companies complete their annual accounting cycles by reporting earnings after taxes (total revenues minus total expenditures), and assets, liabilities and equities. The former compiles items in the income statements that are considered to be temporary accounts, while the latter accumulates longterm account balances in the balance sheets that are known as permanent accounts. With respect to the longitudinal view of corporate production process, we highlight the long-term account balances that are carried over from a financial year to another. In this study, we name this type of items as carry-overs. To give a better picture of the dynamic production process, we present Fig. 1 to depict that of an airline company.



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کلمات کلیدی:

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