Details

Autor(en) / Beteiligte

• Brandau, Michael
• Endenich, Christoph
• Hoffjan, Andreas
• Müller, Florian

Titel

Zum Einfluss der Entgeltregulierung auf die Unternehmenssteuerung–Eine empirische Analyse europäischer Großflughäfen

Ist Teil von

• Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung, 2014-05, Vol.66 (3), p.242-268

Ort / Verlag

Wiesbaden: Springer Fachmedien Wiesbaden

Erscheinungsjahr

2014

Link zum Volltext

Quelle

2022 ECC(Springer)

Beschreibungen/Notizen

• Since 2009, the EU directive 2009/12/EG provides a common framework for the regulation of airport charges in the European Union. We analyze the impact of revenue regulation on the planning processes of European airports building on data from a cross-sectional field study. Our sample includes airports from 13 European countries that handle 50% of the European air passengers. We find that airports mainly reduce cost in Human Resources and contracted services. In terms of planning, European airports use an integrated cost and revenue accounting system that also includes regulatory parameters. Traffic volumes are planned with realistic assumptions in negotiations with regulators. Finally, airports criticize the consideration of infrastructure based on historical cost instead of Fair Value.