869568966

21

Evaluation ofcosts and profitability ofseruices applying the SAS...

for each resource, activity and cost object the cost accounts were established. Figurę 2 demonstrates 10 cost centers for the resource groups defined as well as 12 cost accounts for the resource "Outsourced Services".

Figurę 1. General structure of the ABC model for the Airport

Employees Buildings and structures Means of transport (5 resources) J l (21 resources) J [ (g resources)				Equipment l (7 resources) J
Airport maintenance equipment (8 resources) J			Airport equipment (17 resources)	Protective equipment l (10 resources) J
Office equipment (11 resources)			Intangible assets (8 resources)	Outsourced services [ (12 resources) J ,
				_y

r

r

I

Operation and security

_(6 actiyitiesl_

Other activities

(4 actiyitiesl

A

Sales

(3 actiyities)

Departure

(13 actiyities)

	Financial service (5 activities)
	Arrival (11 activities)

Source: [Januszewski, 2011, p. 143].