Strategic Revenue Maximization in Airlines: Harnessing the Power of Revenue Accounting KPIs

SeyyedAbdolHojjat  MoghadasNian,Parvin  Karimi

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Эта статья является препринтом и не была отрецензирована.
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Strategic Revenue Maximization in Airlines: Harnessing the Power of Revenue Accounting KPIs

S. MoghadasNian,

P. Karimi

2026-05-06

https://doi.org/10.24108/preprints-3115162

This study delves into the crucial role of revenue accounting in the airline industry, spotlighting the strategic significance of Key Performance Indicators (KPIs) in driving revenue maximization. A mixed-methods approach was employed, incorporating an extensive literature review, analysis of financial reports from leading airlines, and qualitative interviews with Revenue Accounting Managers. The research uncovers key KPIs that are most strongly correlated with enhanced revenue and operational efficiency in airlines. These include Total Revenue vs. Forecast, Revenue per Available Seat Kilometer (RASK), and Customer Lifetime Value. The study underscores the necessity for airlines to integrate sophisticated analytics and dynamic pricing strategies in their revenue management practices. It also identifies potential areas for future research, such as the exploration of emerging technologies in revenue accounting and the influence of global economic factors on revenue strategies, offering valuable insights for reshaping revenue management strategies in the ever-evolving airline sector.

Ссылка для цитирования:

MoghadasNian S., Karimi P. 2026. Strategic Revenue Maximization in Airlines: Harnessing the Power of Revenue Accounting KPIs. PREPRINTS.RU. https://doi.org/10.24108/preprints-3115162

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