Випуск 27

УДК 338.534:629.73(045)

Р. 117-127. 

The peculiarities of airline cost management are examined in the article. Methodological approaches to calculating the airline corporate cost to ensure economic reliability of the enterprise in integration circumstances of airline globalization market are established and improved. The sources of business valuation using income approach methods are considered. The real and corporate cost of airlines and their impact on economic efficiency are compared. The obtained results of the article allow us to conduct further research of approaches to calculating the airline corporate cost.

Key words: airline, enterprise cost, airline corporate cost, airline cost management, corporate cost calculation.

V. MATVEEV, Cand. Sc. (Econ.), Professor; O. MATVEEV, postgraduate (NAU),

National Aviation University