ENDENICH Christoph, BRANDAU Michael, HOFFJAN Andreas, MUELLER Florian
Since 2009, the EU directive 2009/12/EG provides a common framework for the regultion of airport charges in the European Union. We analyze the impact of revenue regulati¬on on the planning processes of European airports building on data from a cross-sectional feld study. Our sample includes airports from 13 European countries that handle 50% of the European air passengers. We fnd that airports mainly reduce cost in Human Resour¬ces and contracted services. In terms of planning, European airports use an integrated cost and revenue accounting system that also includes regulatory parameters. Traffc 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.
BRANDAU, M., ENDENICH, C., HOFFJAN, A. et MUELLER, F. (2014). Zum Einfluss der Entgeltregulierung auf die Unternehmenssteuerung – Eine empirische Analyse europäischer Großflughäfen. Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung (Zfbf), 66(5), pp. 242-268.