angielski > polski Biznes/finanse Inne

Our finance department’s calculus informs us that tickets should, on
average, be sold for $150. That would suggest that the backpacker should
be sent packing. However, the alternative is to assume that the airline will
be more profitable if it banks this $100 than it will be if it holds out for
$150 and ends up banking $0.
There are problems with both the first approach (fully loaded costing)
and the second (marginal costing). The fully loaded approach assumes
that the sale of one more ticket will trigger cost increases that propagate
throughout the entire organization. The marginal approach assumes that
selling one more ticket has no impact on costs (other than the cost of a
bag of peanuts, that is).