항공사 회계원리 델타항공 (Delta Airline), 컨티넨탈 항공(United continental airline) 분석(영문)

항공사 회계원리 델타항공 (Delta Airline), 컨티넨탈 항공(United continental airline) 분석(영문) [항공사 회계원리] 델타항공 (Delta Airline), 컨티넨탈 항공(United continental airline) 분석(영문).hwp 목차 목차 1. Introduce entire project 2. General background and current trends of the industry 1) History 2) Characteristics 3) Competitions 4) Trends 3. History with important past events, current trends, current strategies and future of your selected two companies. 4. Financial Statement Analysis (1) Common-Size Income Statement & Common-Size Balance Sheet (2)Income statement Trend analyze 1) delta airlines ① Fuel expense ② Passenger revenue ③ Landing fees 2) united continental holdings ① Fuel expense ② Passenger revenue ③ Landing fees (3)Balance sheet Trend analyze (1) delta airlines ① Cash and cash equivalents ② Pension, post-retirement and related benefits ③ Goodwill 2) united continental holdings ① Cash and cash equivalents ② Pension, post-retirement and related benefits ③ Goodwill (4) Comparisons between the two competing companies ●Comparative Analysis (1) Comparative-Size Income Statement & Common-Size Balance Sheet ① Delta airlines(income statement) ②Delta airlines(balance sheet) ③ United continental holdings (income statement) ④4) United continental holdings (balance sheet) (2)Income statement Trend analyze 1) delta airlines ⓐGeneral Form ⓑUnusual Form 2) united continental holdings (3) Balance sheet Trend analyze 1) delta airlines ⓐGeneral Form 2) united continental holdings 4. Comparisons between the two competing companies ● Ratio Analysis (1) Delta Airline ①Current Ratio ② Profit Margin (매출액 이익률) ③ Debt to Total Assets Ratio Explanation (1) United Continental Holdings ①Current Ratio ② Profit Margin ③ Debt to Total Assets Ratio 5. Summary of the Project 6. Recommendations for selected companies 7. References & Appendix 본문 ③ Environmentally-responsible aviation : By March 2010, EU-based airlines must provide carbon dioxide emission reports. That’s why, over the last six months, several EU airlines have begun using bio-fuel either wholly or in part on certain routes. This trend is now spreading to North America where several airlines have indicated their interest in buying eco-friendly jet fuel. 3. History with important past events, current trends, current strategies and future of your selected two companies. <Delta airline> ●Past event ① Delta Air Lines, Inc. is one of the largest and most successful air carriers in the United States. Originally founded as a crop dusting service in 1924, Delta was led for 40 years by an agricultural scientist and pilot named Collet Everman Woolman.Expansion through acquisition characterized the era that follot d. Then, in the 1990s Delta adopted an aggressive business strategy ind. r to retain market share in an gy iningly competitive airline industry. In 2000 Delta enjoyed a net income of more than $1 billion and carried a record 117 million passengers. Entering the new century the airline had extended its route network to serve 221 cities in 48 states, and an additional 118 cities in 47 foreign countries. ② Merger with Northwest Airlines -> Delta announced that it was merging with Northwest Airlines. The new airline would be the largest carrier in the world. In September 2008 Delta and Northwest shareholders approved a deal. The following month, after the U.S. Department of Justice declared that it did not have any antitrust objections, Delta completed its $2.8 billion acquisition of Northwest. ● Current trends - They use variety social network service program and global network. -Affected by rise of an oil price. Because airlines most big expense is fuel tax. ●Current strategies ① Launched global joint ->20 May 2009. Air France KLM group and Delta Air 본문내용 nd understand entire cycle of accounting in certain industries. Based on the accounting class, we would like to know about a certain firm’s financial statement which is cash flow, income statement and balance sheet. There are many kinds industries in hospitality such as food industry, casino industry, tourism industry, hotel management industry. But our team members are largely interested in airli 참고문헌 7. References & Appendix - www.yahoo.finance.com - www.edgar.com -www.britannica.com -http://blog.naver.com/oponiti/140120682077 -Naver 위키백과 -www.continentalairline.com -www.bloomberg.com -www.deltaairline.com -The Global Airline Indutry. Amedeo Odoni, Barnhart 외 1명 저 -The Airline Industry. Alessandro 저