Cost accounting system in ground handling companies: An application example

Ground handling companies, which provide the necessary services from the arrivals to and from the airport of the airline companies, which are the most important stakeholders of the aviation industry, are one of the indispensable parts of the aviation industry. Keeping costs under control is of great importance in the ground handling industry like in all sectors. Correct calculation of the costs of the enterprises also affects the management decisions to be taken. The purpose of this study; To contribute to the sector by conducting researches on the costs resulted from during the service provided to the airline companies at the ground handling companies.