Air Carriers. Competitive Indicators and Drivers of the German Domestic Aviation Market

Focusing on cost drivers in the airline industry, this academic paper provides a theoretical framework supported by practical examples. It explores the critical challenges airlines face regarding cost management and profitability. The paper is structured into five parts: the necessity of costing, an overview of expense distribution, cost categorization, and various cost perspectives including total and unit costs. Additionally, it examines controllability of costs and external factors, offering a comprehensive analysis of financial dynamics within the industry.