﻿www.icmai.in:@0.075898:0.974748:0.201486:0.974748:0.201486:0.957721:0.075898:0.957721:0.015775:0.015775:0.015775:0.005780:0.006278:0.009118:0.016807:0.011271:0.006278:0.005780:0.006278:0.010674
May 2017:@0.510339:0.977730:0.595693:0.977730:0.595693:0.962447:0.510339:0.962447:0.015974:0.009606:0.010131:0.004740:0.011452:0.011452:0.011452:0.010547
39:@0.898987:0.980093:0.921782:0.980093:0.921782:0.958399:0.898987:0.958399:0.011940:0.010855
l  :@0.603419:0.976512:0.626517:0.976512:0.626517:0.965819:0.603419:0.965819:0.015197:0.004284:0.003618
The Management Accountant:@0.627196:0.977731:0.876926:0.977731:0.876926:0.962449:0.627196:0.962449:0.011452:0.011452:0.009009:0.004686:0.015974:0.010131:0.011452:0.009968:0.009787:0.009009:0.015974:0.009009:0.011452:0.006748:0.004686:0.013713:0.009009:0.009009:0.010131:0.011452:0.011452:0.006748:0.010131:0.011452:0.005843
integral modules, performance of cost and outcome :@0.076923:0.131127:0.493273:0.131127:0.493273:0.115844:0.076923:0.115844:0.004975:0.010819:0.006115:0.008376:0.009842:0.007074:0.009498:0.004975:0.005862:0.015341:0.009498:0.009498:0.010819:0.004975:0.008376:0.007236:0.004957:0.005862:0.009498:0.008376:0.007236:0.004975:0.009498:0.007399:0.015341:0.009498:0.010819:0.008376:0.008376:0.005862:0.009498:0.007291:0.005862:0.008376:0.009498:0.007236:0.006115:0.005862:0.009498:0.010819:0.009498:0.005862:0.009498:0.010819:0.006115:0.008376:0.009498:0.015341:0.008105:0.003835
based budgeting has been emphasized.  Lasting benefits :@0.076923:0.147102:0.493002:0.147102:0.493002:0.131819:0.076923:0.131819:0.009226:0.009226:0.006965:0.008105:0.009226:0.003329:0.009226:0.010547:0.009226:0.008883:0.008105:0.005843:0.004704:0.010547:0.009226:0.003329:0.010547:0.009226:0.006965:0.003329:0.009226:0.008105:0.008105:0.010547:0.003311:0.008105:0.015070:0.009226:0.010547:0.009226:0.006965:0.004704:0.007562:0.008105:0.009226:0.004704:0.003311:0.003329:0.009226:0.009226:0.006965:0.005843:0.004704:0.010547:0.009226:0.003329:0.009226:0.008105:0.010547:0.008105:0.004613:0.004613:0.005843:0.006965:0.003835
would accrue to the system by developing performance :@0.076923:0.163076:0.492984:0.163076:0.492984:0.147794:0.076923:0.147794:0.013062:0.009226:0.010547:0.004704:0.009226:0.003781:0.009226:0.008105:0.008105:0.007255:0.010547:0.008105:0.003781:0.005843:0.009226:0.003781:0.005843:0.010547:0.008105:0.003781:0.006965:0.009226:0.006965:0.005843:0.008105:0.015070:0.003781:0.008684:0.009226:0.003781:0.009226:0.008105:0.008521:0.008105:0.004704:0.009226:0.009226:0.004704:0.010547:0.009226:0.003781:0.009226:0.008105:0.006965:0.004704:0.009226:0.007128:0.015070:0.009226:0.010547:0.008105:0.008105:0.003835
costing framework to identify appropriate cost and profit :@0.076923:0.179051:0.492712:0.179051:0.492712:0.163769:0.076923:0.163769:0.007978:0.009100:0.006838:0.005717:0.004577:0.010421:0.009100:0.003094:0.004577:0.006676:0.009100:0.014943:0.007978:0.012935:0.009100:0.006838:0.009100:0.003094:0.005717:0.009100:0.003094:0.004577:0.009100:0.007978:0.010421:0.005717:0.004577:0.004577:0.009100:0.003094:0.008937:0.009100:0.009100:0.006838:0.009100:0.009100:0.006838:0.004577:0.008937:0.005717:0.007978:0.003094:0.007978:0.009100:0.006838:0.005717:0.003094:0.009100:0.010421:0.009100:0.003094:0.009100:0.006838:0.009100:0.004613:0.004487:0.005843:0.003835
centers and then to allocated cost to such centers. Once :@0.076923:0.195026:0.492984:0.195026:0.492984:0.179743:0.076923:0.179743:0.008105:0.008105:0.010547:0.005843:0.008105:0.007327:0.006965:0.003347:0.009226:0.010547:0.009226:0.003365:0.005843:0.010547:0.008105:0.010547:0.003347:0.005843:0.009226:0.003365:0.009226:0.004704:0.004704:0.009226:0.008105:0.009064:0.005843:0.008105:0.009226:0.003365:0.008105:0.009226:0.006965:0.005843:0.003347:0.005843:0.009226:0.003365:0.006965:0.010547:0.008105:0.010547:0.003347:0.008105:0.008105:0.010547:0.005843:0.008105:0.007327:0.006965:0.004704:0.003365:0.011868:0.010547:0.008105:0.008105:0.003835
costs and benefits are made available, pricing decisions, :@0.076923:0.211001:0.492984:0.211001:0.492984:0.195718:0.076923:0.195718:0.008105:0.009226:0.006965:0.005843:0.006965:0.003474:0.009226:0.010547:0.009226:0.003474:0.009226:0.008105:0.010547:0.008105:0.004613:0.004613:0.005843:0.006965:0.003474:0.009226:0.006965:0.008105:0.003474:0.015070:0.009226:0.009226:0.008105:0.003474:0.008521:0.008883:0.009226:0.004704:0.004704:0.008702:0.009226:0.004704:0.007761:0.004704:0.003474:0.009226:0.006965:0.004704:0.008105:0.004704:0.010547:0.009226:0.003474:0.009226:0.008105:0.008105:0.004704:0.006965:0.004704:0.009226:0.010547:0.006965:0.004704:0.003835
efficiency measurement and investment priorities can :@0.076923:0.226976:0.493291:0.226976:0.493291:0.211693:0.076923:0.211693:0.008231:0.004830:0.004613:0.004740:0.008231:0.004830:0.008231:0.010674:0.008069:0.009353:0.004758:0.015197:0.008231:0.009353:0.007092:0.010674:0.007092:0.008231:0.015197:0.008231:0.010674:0.005970:0.004758:0.009353:0.010674:0.009353:0.004758:0.004830:0.009968:0.008648:0.008231:0.007092:0.005970:0.015197:0.008231:0.010674:0.005970:0.004758:0.009353:0.007092:0.004830:0.009353:0.007092:0.004830:0.005970:0.004830:0.008231:0.007092:0.004758:0.008231:0.009353:0.010547:0.003835
be driven. :@0.076923:0.242951:0.154353:0.242951:0.154353:0.227668:0.076923:0.227668:0.009226:0.008105:0.003835:0.009226:0.006965:0.004360:0.008521:0.008105:0.010547:0.004704:0.003835
REVENUE DETAILS:@0.084801:0.269068:0.210905:0.269068:0.210905:0.253564:0.084801:0.253564:0.009411:0.008532:0.009378:0.008532:0.010600:0.009997:0.008532:0.004152:0.010534:0.008532:0.007425:0.009899:0.004771:0.007799:0.008011
TRAIN :@0.084801:0.303035:0.132035:0.303035:0.132035:0.287531:0.084801:0.287531:0.008402:0.009411:0.009899:0.004771:0.010600:0.004152
PROFIT / LOSE PER TRIP :@0.304055:0.295846:0.475277:0.295846:0.475277:0.280342:0.304055:0.280342:0.008678:0.009411:0.010795:0.007946:0.004771:0.008402:0.004152:0.007441:0.004152:0.007799:0.010795:0.008011:0.008532:0.004152:0.008678:0.008532:0.009411:0.004152:0.008402:0.009411:0.004771:0.008678:0.004152
(IN:@0.367148:0.310223:0.388363:0.310223:0.388363:0.294720:0.367148:0.294720:0.005845:0.004771:0.010600
 `):@0.388363:0.308989:0.408032:0.308989:0.408032:0.295043:0.388363:0.295043:0.005178:0.008141:0.006350
Rajdhani:@0.084801:0.337001:0.145972:0.337001:0.145972:0.321497:0.084801:0.321497:0.009411:0.008353:0.004559:0.008874:0.008743:0.008353:0.008760:0.004119
New Del hi-Mum bai :@0.084801:0.366582:0.220283:0.366582:0.220283:0.351798:0.084801:0.351798:0.010600:0.007376:0.010697:0.003794:0.010323:0.007376:0.003631:0.003794:0.008336:0.003615:0.004836:0.013596:0.008336:0.011804:0.003794:0.008402:0.007767:0.003615:0.003794
3,14,516:@0.430159:0.366582:0.481268:0.366582:0.481268:0.351798:0.430159:0.351798:0.007734:0.003680:0.006008:0.008011:0.003680:0.007571:0.006008:0.008418
New Delhi - Rajendra Nagar:@0.084801:0.396775:0.262959:0.396775:0.262959:0.381990:0.084801:0.381990:0.010600:0.007376:0.010697:0.003794:0.010323:0.007376:0.003631:0.008336:0.003615:0.003794:0.004836:0.003794:0.008776:0.007767:0.003908:0.007376:0.008336:0.008402:0.005031:0.007767:0.003794:0.010600:0.007767:0.007343:0.007767:0.005357
2,57,716:@0.430468:0.396775:0.481268:0.396775:0.481268:0.381990:0.430468:0.381990:0.007734:0.003680:0.007571:0.006855:0.003680:0.006855:0.006008:0.008418
Howrah - New Delhi:@0.084801:0.426967:0.213184:0.426967:0.213184:0.412183:0.084801:0.412183:0.010388:0.007994:0.010697:0.005031:0.007767:0.008336:0.003794:0.004836:0.003794:0.010600:0.007376:0.010697:0.003794:0.010323:0.007376:0.003631:0.008336:0.003615
69,100:@0.436444:0.426967:0.481268:0.426967:0.481268:0.412183:0.436444:0.412183:0.008418:0.008418:0.003680:0.006008:0.009151:0.009151
Sealdah - New Delhi:@0.084801:0.457160:0.214227:0.457160:0.214227:0.442375:0.084801:0.442375:0.007978:0.007376:0.007767:0.003631:0.008402:0.007767:0.008336:0.003794:0.004836:0.003794:0.010600:0.007376:0.010697:0.003794:0.010323:0.007376:0.003631:0.008336:0.003615
64,982:@0.436835:0.457160:0.481268:0.457160:0.481268:0.442375:0.436835:0.442375:0.008418:0.008011:0.003680:0.008418:0.008174:0.007734
New Delhi - Dibrugarh Town:@0.084801:0.487352:0.265320:0.487352:0.265320:0.472568:0.084801:0.472568:0.010600:0.007376:0.010697:0.003794:0.010323:0.007376:0.003631:0.008336:0.003615:0.003794:0.004836:0.003794:0.010323:0.003615:0.008402:0.005357:0.008336:0.007343:0.007767:0.005357:0.008336:0.003794:0.006692:0.007994:0.010697:0.008336
-6,34,211:@0.425160:0.487352:0.481268:0.487352:0.481268:0.472568:0.425160:0.472568:0.004836:0.008418:0.003680:0.007734:0.008011:0.003680:0.007734:0.006008:0.006008
Dibrugarh - New Delhi:@0.084801:0.517545:0.227806:0.517545:0.227806:0.502760:0.084801:0.502760:0.010323:0.003615:0.008402:0.005357:0.008336:0.007343:0.007767:0.005357:0.008336:0.003794:0.004836:0.003794:0.010600:0.007376:0.010697:0.003794:0.010323:0.007376:0.003631:0.008336:0.003615
-14,48,252:@0.415831:0.517545:0.481268:0.517545:0.481268:0.502760:0.415831:0.502760:0.004836:0.006008:0.008011:0.003680:0.008011:0.008174:0.003680:0.007734:0.007571:0.007734
Satabdhi:@0.084801:0.578529:0.145874:0.578529:0.145874:0.563025:0.084801:0.563025:0.008011:0.008353:0.005748:0.008353:0.008874:0.008874:0.008743:0.004119
New Delhi - Habibganj:@0.084801:0.608110:0.228897:0.608110:0.228897:0.593325:0.084801:0.593325:0.010600:0.007376:0.010697:0.003794:0.010323:0.007376:0.003631:0.008336:0.003615:0.003794:0.004836:0.003794:0.010388:0.007767:0.008402:0.003615:0.008402:0.007343:0.007767:0.008336:0.003908
2,49,994:@0.424900:0.608110:0.481268:0.608110:0.481268:0.593325:0.424900:0.593325:0.007734:0.003680:0.008011:0.008418:0.003680:0.008418:0.008418:0.008011
New Delhi - Amritsar:@0.084801:0.638303:0.218069:0.638303:0.218069:0.623518:0.084801:0.623518:0.010600:0.007376:0.010697:0.003794:0.010323:0.007376:0.003631:0.008336:0.003615:0.003794:0.004836:0.003794:0.009248:0.011804:0.005357:0.003615:0.005308:0.006643:0.007767:0.005357
1,91,149:@0.431038:0.638303:0.481268:0.638303:0.481268:0.623518:0.431038:0.623518:0.006008:0.003680:0.008418:0.006008:0.003680:0.006008:0.008011:0.008418
New Delhi - Kalka:@0.084801:0.668495:0.199003:0.668495:0.199003:0.653710:0.084801:0.653710:0.010600:0.007376:0.010697:0.003794:0.010323:0.007376:0.003631:0.008336:0.003615:0.003794:0.004836:0.003794:0.009444:0.007767:0.003631:0.007425:0.007767
1,56,548:@0.428156:0.668495:0.481268:0.668495:0.481268:0.653710:0.428156:0.653710:0.006008:0.003680:0.007571:0.008418:0.003680:0.007571:0.008011:0.008174
Kalka- New delhi:@0.084801:0.698688:0.193288:0.698688:0.193288:0.683903:0.084801:0.683903:0.009444:0.007767:0.003631:0.007425:0.007767:0.004836:0.003794:0.010600:0.007376:0.010697:0.003794:0.008402:0.007376:0.003631:0.008336:0.003615
71,528:@0.441247:0.698688:0.481268:0.698688:0.481268:0.683903:0.441247:0.683903:0.006855:0.006008:0.003680:0.007571:0.007734:0.008174
New Delhi - Allahabad:@0.084801:0.728880:0.227920:0.728880:0.227920:0.714095:0.084801:0.714095:0.010600:0.007376:0.010697:0.003794:0.010323:0.007376:0.003631:0.008336:0.003615:0.003794:0.004836:0.003794:0.009248:0.003631:0.003631:0.007767:0.008336:0.007767:0.008402:0.007767:0.008402
-65,987:@0.433318:0.728880:0.481268:0.728880:0.481268:0.714095:0.433318:0.714095:0.004836:0.008418:0.007571:0.003680:0.008418:0.008174:0.006855
Duranto:@0.084801:0.789253:0.138059:0.789253:0.138059:0.774468:0.084801:0.774468:0.010323:0.008336:0.005031:0.007767:0.008336:0.005308:0.008157
Pune - Nizamuddin:@0.084801:0.819445:0.206981:0.819445:0.206981:0.804661:0.084801:0.804661:0.008076:0.008336:0.008336:0.007376:0.003794:0.004836:0.003794:0.010600:0.003615:0.006757:0.007767:0.011804:0.008336:0.008402:0.008402:0.003615:0.008336
-33,204:@0.432390:0.819445:0.481268:0.819445:0.481268:0.804661:0.432390:0.804661:0.004836:0.007734:0.007734:0.003680:0.007734:0.009151:0.008011
Yasvsntpur - Howrah:@0.084801:0.849638:0.218672:0.849638:0.218672:0.834853:0.084801:0.834853:0.007359:0.007767:0.006643:0.007083:0.006643:0.008336:0.005308:0.008402:0.008336:0.005357:0.003794:0.004836:0.003794:0.010388:0.007994:0.010697:0.005031:0.007767:0.008336
-4,41,535:@0.424167:0.849638:0.481268:0.849638:0.481268:0.834853:0.424167:0.834853:0.004836:0.008011:0.003680:0.008011:0.006008:0.003680:0.007571:0.007734:0.007571
Mumbai - Howrah:@0.084801:0.879830:0.200957:0.879830:0.200957:0.865046:0.084801:0.865046:0.013596:0.008336:0.011804:0.008402:0.007767:0.003615:0.003794:0.004836:0.003794:0.010388:0.007994:0.010697:0.005031:0.007767:0.008336
-2,09,044:@0.418599:0.879830:0.481268:0.879830:0.481268:0.865046:0.418599:0.865046:0.004836:0.007734:0.003680:0.009151:0.008418:0.003680:0.009151:0.008011:0.008011
Yasvsntpur - Delhi:@0.084801:0.910023:0.201738:0.910023:0.201738:0.895238:0.084801:0.895238:0.007359:0.007767:0.006643:0.007083:0.006643:0.008336:0.005308:0.008402:0.008336:0.005357:0.003794:0.004836:0.003794:0.010323:0.007376:0.003631:0.008336:0.003615
- 4,69,177:@0.420715:0.910023:0.481268:0.910023:0.481268:0.895238:0.420715:0.895238:0.004836:0.003794:0.008011:0.003680:0.008418:0.008418:0.003680:0.006008:0.006855:0.006855
REVENUE DETAILS:@0.518732:0.137328:0.644837:0.137328:0.644837:0.121824:0.518732:0.121824:0.009411:0.008532:0.009378:0.008532:0.010600:0.009997:0.008532:0.004152:0.010534:0.008532:0.007425:0.009899:0.004771:0.007799:0.008011
TRAIN :@0.518732:0.171294:0.565966:0.171294:0.565966:0.155791:0.518732:0.155791:0.008402:0.009411:0.009899:0.004771:0.010600:0.004152
PROFIT / LOSE PER TRIP :@0.737986:0.164106:0.909208:0.164106:0.909208:0.148602:0.737986:0.148602:0.008678:0.009411:0.010795:0.007946:0.004771:0.008402:0.004152:0.007441:0.004152:0.007799:0.010795:0.008011:0.008532:0.004152:0.008678:0.008532:0.009411:0.004152:0.008402:0.009411:0.004771:0.008678:0.004152
(IN:@0.801079:0.178483:0.822295:0.178483:0.822295:0.162979:0.801079:0.162979:0.005845:0.004771:0.010600
 `):@0.822295:0.177249:0.841963:0.177249:0.841963:0.163303:0.822295:0.163303:0.005178:0.008141:0.006350
Lokmanyatilak - Ernakulum:@0.518732:0.204650:0.694383:0.204650:0.694383:0.189865:0.518732:0.189865:0.007669:0.008157:0.007425:0.011804:0.007767:0.008336:0.007311:0.007767:0.005308:0.003615:0.003631:0.007767:0.007425:0.003794:0.004836:0.003794:0.008255:0.005357:0.008336:0.007767:0.007425:0.008336:0.003631:0.008336:0.011804
- 10,90,480:@0.841149:0.204650:0.915200:0.204650:0.915200:0.189865:0.841149:0.189865:0.004836:0.003794:0.006008:0.009151:0.003680:0.008418:0.009151:0.003680:0.008011:0.008174:0.009151
Source: Bibek debroy Committee Report:@0.510855:0.226310:0.733231:0.226310:0.733231:0.214169:0.510855:0.214169:0.007381:0.006484:0.007381:0.005268:0.005572:0.005572:0.003763:0.003068:0.009350:0.003763:0.006484:0.005572:0.006484:0.003068:0.006484:0.005572:0.006484:0.005268:0.006484:0.007381:0.003068:0.008438:0.006484:0.011159:0.011159:0.003763:0.004675:0.004675:0.005572:0.005572:0.003068:0.008930:0.005717:0.006484:0.006484:0.005572:0.004675
Application in Aviation::@0.510855:0.260336:0.699045:0.260336:0.699045:0.242248:0.510855:0.242248:0.011549:0.010353:0.010353:0.004825:0.004806:0.008472:0.009745:0.006705:0.004806:0.009973:0.010220:0.004844:0.004806:0.010220:0.004844:0.010790:0.008966:0.004806:0.009745:0.006705:0.004806:0.009973:0.010220:0.005661
ABC and ABB are more used in the closed loop model :@0.526239:0.274900:0.926904:0.274900:0.926904:0.259618:0.526239:0.259618:0.012809:0.010547:0.010547:0.003673:0.009226:0.010547:0.009226:0.003673:0.012809:0.010547:0.010547:0.003673:0.009226:0.006965:0.008105:0.003673:0.015070:0.009226:0.006965:0.008105:0.003673:0.010547:0.006965:0.008105:0.009226:0.003673:0.004704:0.010547:0.003673:0.005843:0.010547:0.008105:0.003673:0.008105:0.004704:0.009226:0.006965:0.008105:0.009226:0.003673:0.004704:0.009226:0.009226:0.009226:0.003673:0.015070:0.009226:0.009226:0.008105:0.004704:0.003835
of airline services. The strength of the model is that it :@0.510862:0.290875:0.926542:0.290875:0.926542:0.275593:0.510862:0.275593:0.009281:0.007074:0.004668:0.009281:0.004758:0.007019:0.004758:0.004758:0.010601:0.008159:0.004668:0.007019:0.008159:0.007544:0.009281:0.004758:0.008159:0.008159:0.007019:0.004758:0.003944:0.010601:0.010601:0.008159:0.004668:0.007019:0.005898:0.007019:0.008159:0.010601:0.009281:0.005898:0.010601:0.004668:0.009281:0.007074:0.004668:0.005898:0.010601:0.008159:0.004668:0.015124:0.009281:0.009281:0.008159:0.004758:0.004668:0.004758:0.007019:0.004668:0.005898:0.010601:0.009118:0.005898:0.004668:0.004758:0.005843:0.003835
has both sides of resource planning and control. All :@0.510862:0.306850:0.926506:0.306850:0.926506:0.291567:0.510862:0.291567:0.010764:0.009444:0.007182:0.005554:0.009444:0.009444:0.006061:0.010764:0.005554:0.007182:0.004921:0.009444:0.008322:0.007182:0.005554:0.009444:0.007236:0.005554:0.007182:0.008322:0.007182:0.009444:0.010764:0.007182:0.008322:0.008322:0.005554:0.009444:0.004921:0.009444:0.010764:0.010764:0.004921:0.010764:0.009444:0.005554:0.009444:0.010764:0.009444:0.005554:0.008322:0.009444:0.010764:0.006061:0.007182:0.009444:0.004921:0.004921:0.005554:0.013026:0.004921:0.004704:0.003835
activities, within the loop are the bloodlines to adjust :@0.510862:0.322825:0.926940:0.322825:0.926940:0.307542:0.510862:0.307542:0.009371:0.008250:0.005988:0.004505:0.009371:0.004848:0.005988:0.004848:0.008250:0.007110:0.004848:0.004957:0.013912:0.004848:0.005988:0.010692:0.004848:0.010692:0.004957:0.005988:0.010692:0.008250:0.004957:0.004848:0.009371:0.009371:0.009371:0.004957:0.009371:0.007110:0.008250:0.004957:0.005988:0.010692:0.008250:0.004957:0.009371:0.004848:0.009371:0.009371:0.009371:0.004848:0.004848:0.010692:0.008250:0.007110:0.004957:0.005988:0.009371:0.004957:0.009371:0.009371:0.004848:0.010692:0.007110:0.005843:0.003835
each time there is a change in the supply or demand. :@0.510862:0.338800:0.927013:0.338800:0.927013:0.323517:0.510862:0.323517:0.008250:0.009371:0.008250:0.010692:0.004939:0.005988:0.004848:0.015215:0.008250:0.004939:0.005988:0.010692:0.008250:0.007110:0.008250:0.004939:0.004848:0.007110:0.004939:0.009371:0.004939:0.008250:0.010692:0.009371:0.010692:0.009027:0.008250:0.004939:0.004848:0.010692:0.004939:0.005988:0.010692:0.008250:0.004939:0.007110:0.010692:0.009371:0.009371:0.004324:0.009371:0.004939:0.009371:0.007110:0.004939:0.009371:0.008250:0.015215:0.009371:0.010692:0.009371:0.004704:0.003835
Closed loop is a continuous process from setting a plan :@0.510862:0.354775:0.926959:0.354775:0.926959:0.339492:0.510862:0.339492:0.010547:0.004704:0.009226:0.006965:0.008105:0.009226:0.004270:0.004704:0.009226:0.009226:0.009226:0.004270:0.004704:0.006965:0.004270:0.009226:0.004270:0.008105:0.009226:0.010547:0.005843:0.004704:0.010384:0.010547:0.009226:0.010547:0.006965:0.004270:0.009226:0.006965:0.009226:0.008105:0.008105:0.006965:0.006965:0.004270:0.004704:0.006965:0.009226:0.015070:0.004270:0.006965:0.008105:0.005843:0.005843:0.004704:0.010547:0.009226:0.004270:0.009226:0.004270:0.009226:0.004704:0.009226:0.010547:0.003835
to actual performance with new insights for betterment.:@0.510862:0.370749:0.923123:0.370749:0.923123:0.355467:0.510862:0.355467:0.005735:0.009118:0.003148:0.009118:0.007996:0.005735:0.010439:0.009118:0.004595:0.003148:0.009118:0.007996:0.006857:0.004595:0.009118:0.007019:0.014961:0.009118:0.010439:0.007996:0.007996:0.003148:0.013659:0.004595:0.005735:0.010439:0.003148:0.010439:0.007996:0.013659:0.003148:0.004595:0.010439:0.006857:0.004595:0.009118:0.010439:0.005735:0.006857:0.003148:0.004595:0.009118:0.006857:0.003148:0.009118:0.007996:0.005735:0.005735:0.007996:0.007019:0.014961:0.007996:0.010439:0.005735:0.004704
This would include both the financial and operational :@0.510862:0.386724:0.926651:0.386724:0.926651:0.371442:0.510862:0.371442:0.010601:0.010601:0.004758:0.007019:0.004668:0.013134:0.009281:0.010601:0.004758:0.009281:0.004668:0.004758:0.010601:0.008177:0.004758:0.010601:0.009281:0.008159:0.004668:0.009281:0.009281:0.005898:0.010620:0.004668:0.005916:0.010601:0.008159:0.004668:0.004613:0.004668:0.010601:0.009281:0.010601:0.008177:0.004758:0.009281:0.004758:0.004668:0.009281:0.010601:0.009281:0.004668:0.009281:0.009299:0.008159:0.006857:0.009118:0.005898:0.004758:0.009299:0.010601:0.009281:0.004704:0.003835
loops, spanning with resource allocation, activities, :@0.510862:0.402699:0.926904:0.402699:0.926904:0.387416:0.510862:0.387416:0.005011:0.009534:0.009534:0.009534:0.007273:0.005011:0.006205:0.007273:0.009534:0.009534:0.010855:0.010855:0.005011:0.010855:0.009534:0.006205:0.014075:0.005011:0.006151:0.010855:0.006205:0.007273:0.008412:0.007273:0.009534:0.010855:0.007273:0.008412:0.008412:0.006205:0.009534:0.005011:0.005011:0.009534:0.008412:0.009371:0.006151:0.005011:0.009534:0.010855:0.005011:0.006205:0.009534:0.008412:0.006151:0.004668:0.009534:0.005011:0.006151:0.005011:0.008412:0.007273:0.004704:0.003835
demand requirement, price adjustments, products and :@0.510862:0.418674:0.926922:0.418674:0.926922:0.403391:0.510862:0.403391:0.009226:0.008105:0.015070:0.009226:0.010547:0.009226:0.004396:0.006965:0.008105:0.009226:0.010547:0.004704:0.006965:0.008105:0.015070:0.008105:0.010547:0.005843:0.004704:0.004396:0.009226:0.006965:0.004704:0.008105:0.008105:0.004396:0.009226:0.009226:0.004704:0.010547:0.006965:0.005843:0.015070:0.008105:0.010547:0.005843:0.006965:0.004704:0.004396:0.009226:0.006965:0.009226:0.009226:0.010547:0.008105:0.005843:0.006965:0.004396:0.009226:0.010547:0.009226:0.003835
services etc. :@0.510862:0.434649:0.604429:0.434649:0.604429:0.419366:0.510862:0.419366:0.006965:0.008105:0.007490:0.009226:0.004704:0.008105:0.008105:0.006965:0.003835:0.008105:0.005843:0.007580:0.004704:0.003835
Connectivity has to established between activity based :@0.526239:0.450624:0.927031:0.450624:0.927031:0.435341:0.526239:0.435341:0.010439:0.009100:0.010439:0.010439:0.007996:0.007996:0.005717:0.004251:0.009118:0.004595:0.005735:0.009100:0.003130:0.010439:0.009118:0.006857:0.003130:0.005735:0.009100:0.003148:0.007978:0.006857:0.005735:0.008593:0.009118:0.004577:0.004595:0.006857:0.010439:0.007978:0.009118:0.003130:0.009118:0.007996:0.005735:0.012935:0.007996:0.007996:0.010439:0.003130:0.009118:0.007978:0.005735:0.004251:0.009118:0.004595:0.005717:0.009118:0.003130:0.009118:0.009118:0.006857:0.007978:0.009226:0.003835
costing and activity based budgeting through resources :@0.510862:0.466598:0.926886:0.466598:0.926886:0.451316:0.510862:0.451316:0.008069:0.009208:0.006929:0.005825:0.004668:0.010529:0.009190:0.003238:0.009190:0.010529:0.009190:0.003238:0.009190:0.008069:0.005825:0.004342:0.009190:0.004668:0.005825:0.009208:0.003238:0.009190:0.009208:0.006929:0.008087:0.009190:0.003238:0.009190:0.010529:0.009190:0.008865:0.008069:0.005807:0.004686:0.010511:0.009208:0.003238:0.005825:0.010511:0.006947:0.009190:0.010529:0.009190:0.010529:0.003238:0.006929:0.008087:0.006947:0.009190:0.010511:0.006947:0.008069:0.008087:0.006965:0.003835
and activities so as to strengthen the system to enable :@0.510862:0.482573:0.926705:0.482573:0.926705:0.467291:0.510862:0.467291:0.009281:0.010601:0.009299:0.004668:0.009281:0.008159:0.005916:0.004414:0.009281:0.004758:0.005916:0.004758:0.008159:0.007019:0.004668:0.007019:0.009281:0.004668:0.009299:0.007019:0.004668:0.005898:0.009281:0.004668:0.007019:0.005898:0.007019:0.008159:0.010620:0.009281:0.005898:0.010601:0.008177:0.010601:0.004668:0.005898:0.010620:0.008159:0.004668:0.007019:0.009299:0.007019:0.005898:0.008159:0.015142:0.004668:0.005898:0.009281:0.004668:0.008177:0.010601:0.008756:0.009281:0.004776:0.008105:0.003835
decision making and to sustain low cost carrier status. :@0.510862:0.498548:0.926977:0.498548:0.926977:0.483266:0.510862:0.483266:0.009226:0.008105:0.008105:0.004704:0.006965:0.004704:0.009226:0.010547:0.004342:0.015070:0.009226:0.009226:0.004704:0.010547:0.009226:0.004342:0.009226:0.010547:0.009226:0.004342:0.005843:0.009226:0.004342:0.006965:0.010547:0.006965:0.005843:0.009226:0.004704:0.010547:0.004342:0.004704:0.008883:0.013767:0.004342:0.008105:0.009226:0.006965:0.005843:0.004342:0.008105:0.009226:0.007598:0.006965:0.004704:0.008105:0.006965:0.004342:0.006965:0.005843:0.009064:0.005843:0.010547:0.006965:0.004704:0.003835
In order to provide lowest airfares to the customers, :@0.510862:0.514523:0.927049:0.514523:0.927049:0.499240:0.510862:0.499240:0.006097:0.010800:0.005753:0.009480:0.007218:0.009480:0.008358:0.007218:0.005753:0.006097:0.009480:0.005753:0.009480:0.007218:0.009009:0.009480:0.004957:0.009480:0.008358:0.005753:0.004957:0.009136:0.013315:0.008358:0.007218:0.006097:0.005753:0.009480:0.004957:0.007218:0.005138:0.009480:0.007218:0.008358:0.007218:0.005753:0.006097:0.009480:0.005753:0.006097:0.010800:0.008358:0.005753:0.008358:0.010800:0.007218:0.006097:0.009480:0.015323:0.008358:0.007580:0.007218:0.004704:0.003835
the airlines strives to reduce their direct operating cost :@0.510862:0.530498:0.926850:0.530498:0.926850:0.515215:0.510862:0.515215:0.005843:0.010547:0.008105:0.004487:0.009226:0.004704:0.006965:0.004704:0.004704:0.010547:0.008105:0.006965:0.004487:0.006965:0.005843:0.006965:0.004360:0.008521:0.008105:0.006965:0.004487:0.005843:0.009226:0.004487:0.006965:0.008105:0.009226:0.010547:0.008105:0.008105:0.004487:0.005843:0.010547:0.008105:0.004704:0.006965:0.004487:0.009226:0.004704:0.006965:0.008105:0.008105:0.005843:0.004487:0.009226:0.009226:0.008105:0.006802:0.009064:0.005843:0.004704:0.010547:0.009226:0.004487:0.008105:0.009226:0.006965:0.005843:0.003835
by focusing on efficiency in airplane related costs or :@0.510862:0.546473:0.926542:0.546473:0.926542:0.531190:0.510862:0.531190:0.008919:0.009462:0.005699:0.004939:0.009462:0.008340:0.010782:0.007200:0.004939:0.010782:0.009462:0.005699:0.009462:0.010782:0.005699:0.008340:0.004939:0.004613:0.004848:0.008340:0.004939:0.008340:0.010782:0.008177:0.009462:0.005699:0.004939:0.010782:0.005699:0.009462:0.004939:0.007472:0.009462:0.004939:0.009462:0.010782:0.008340:0.005699:0.007200:0.008340:0.004939:0.009299:0.006079:0.008340:0.009462:0.005699:0.008340:0.009462:0.007200:0.006079:0.007200:0.005699:0.009462:0.006965:0.003835
passenger related costs. :@0.510862:0.562448:0.691176:0.562448:0.691176:0.547165:0.510862:0.547165:0.009226:0.009226:0.006965:0.006965:0.008105:0.010547:0.008883:0.008105:0.006965:0.003835:0.006965:0.008105:0.004704:0.009064:0.005843:0.008105:0.009226:0.003835:0.008105:0.009226:0.006965:0.005843:0.006965:0.004704:0.003835
Known crew capacity and activity rate, the cost per :@0.526239:0.578422:0.926778:0.578422:0.926778:0.563140:0.526239:0.563140:0.011795:0.010656:0.008991:0.013876:0.010656:0.004704:0.008213:0.007074:0.008213:0.013876:0.004704:0.008213:0.009172:0.009335:0.009335:0.008213:0.004812:0.005952:0.009335:0.004704:0.009335:0.010656:0.009335:0.004704:0.009335:0.008213:0.005952:0.004469:0.009335:0.004812:0.005952:0.009335:0.004704:0.006911:0.009172:0.005952:0.007870:0.004812:0.004704:0.005952:0.010656:0.008213:0.004704:0.008213:0.009335:0.007074:0.005952:0.004704:0.009335:0.008213:0.006965:0.003835
flight hour is determined for actual crew consumption. :@0.510862:0.594397:0.926940:0.594397:0.926940:0.579115:0.510862:0.579115:0.004613:0.004613:0.004704:0.009226:0.010547:0.005843:0.003926:0.010547:0.009226:0.010547:0.006965:0.003926:0.004704:0.006965:0.003926:0.009226:0.008105:0.005843:0.008105:0.007128:0.015070:0.004704:0.010547:0.008105:0.009226:0.003926:0.004704:0.009226:0.006965:0.003926:0.009226:0.008105:0.005843:0.010547:0.009226:0.004704:0.003926:0.008105:0.006965:0.008105:0.013767:0.003926:0.008105:0.009226:0.010547:0.006965:0.010547:0.015070:0.009226:0.005843:0.004704:0.009226:0.010547:0.004704:0.003835
Budgeting is based on the set number of flight hours :@0.510862:0.610372:0.926940:0.610372:0.926940:0.595089:0.510862:0.595089:0.010728:0.010728:0.009407:0.009064:0.008286:0.006024:0.004885:0.010728:0.009407:0.005210:0.004885:0.007146:0.005210:0.009407:0.009407:0.007146:0.008286:0.009407:0.005210:0.009407:0.010728:0.005210:0.006024:0.010728:0.008286:0.005210:0.007146:0.008286:0.006024:0.005210:0.010565:0.010728:0.015251:0.009407:0.008286:0.007146:0.005210:0.009407:0.007200:0.005210:0.004613:0.004794:0.004885:0.009407:0.010728:0.006024:0.005210:0.010728:0.009407:0.010728:0.007508:0.006965:0.003835
with the calculated cost per flight hour. There are :@0.510862:0.626347:0.926959:0.626347:0.926959:0.611064:0.510862:0.611064:0.014183:0.005120:0.006260:0.010963:0.007001:0.006260:0.010963:0.008521:0.007001:0.008521:0.009643:0.005120:0.008521:0.010963:0.005120:0.009480:0.006260:0.008521:0.009643:0.007001:0.008521:0.009643:0.007381:0.006260:0.007001:0.009643:0.008521:0.007381:0.007001:0.004613:0.005029:0.005120:0.009643:0.010963:0.006260:0.007001:0.010963:0.009643:0.010963:0.005771:0.005120:0.006278:0.010963:0.010963:0.008521:0.007381:0.008521:0.007001:0.009643:0.007381:0.008105:0.003835
challenges with respect variable and zero fixed costs, :@0.510862:0.642322:0.926561:0.642322:0.926561:0.627039:0.510862:0.627039:0.008286:0.010728:0.009407:0.004885:0.004885:0.008286:0.010728:0.009064:0.008286:0.007146:0.005283:0.013948:0.004885:0.006024:0.010728:0.005283:0.007146:0.008286:0.007146:0.009407:0.008286:0.008286:0.006024:0.005283:0.009064:0.009407:0.007146:0.004885:0.008883:0.009407:0.004885:0.008286:0.005283:0.009407:0.010728:0.009407:0.005283:0.007743:0.008286:0.007146:0.009407:0.005283:0.004613:0.004794:0.009118:0.008286:0.009407:0.005283:0.008286:0.009407:0.007146:0.006024:0.007146:0.004704:0.003835
planned and idle capacity and non-monetary resources, :@0.510862:0.658297:0.926741:0.658297:0.926741:0.643014:0.510862:0.643014:0.009136:0.004613:0.009136:0.010457:0.010457:0.008014:0.009136:0.003166:0.009136:0.010457:0.009136:0.003166:0.004613:0.009136:0.004613:0.008014:0.003166:0.008014:0.008973:0.009136:0.009136:0.008014:0.004613:0.005753:0.009136:0.003166:0.009136:0.010457:0.009136:0.003166:0.010457:0.009136:0.010457:0.005753:0.014979:0.009136:0.010457:0.008014:0.005753:0.009136:0.007236:0.009136:0.003166:0.006875:0.008014:0.006875:0.009136:0.010457:0.006875:0.008014:0.008014:0.006875:0.004704:0.003835
while this needs to be bridged with activity based :@0.510862:0.674271:0.926904:0.674271:0.926904:0.658989:0.510862:0.658989:0.013695:0.010999:0.005156:0.005156:0.008557:0.007309:0.006296:0.010999:0.005156:0.007417:0.007309:0.010999:0.008557:0.008557:0.009679:0.007417:0.007309:0.006296:0.009679:0.007309:0.009679:0.008557:0.007309:0.009679:0.007417:0.005156:0.009679:0.009335:0.008557:0.009679:0.007309:0.014220:0.005156:0.006296:0.010999:0.007309:0.009679:0.008557:0.006296:0.004812:0.009679:0.005156:0.006296:0.009679:0.007309:0.009679:0.009679:0.007417:0.008557:0.009226:0.003835
resource planning tools and lean techniques. :@0.510862:0.690246:0.852531:0.690246:0.852531:0.674964:0.510862:0.674964:0.006965:0.008105:0.006965:0.009226:0.010547:0.006965:0.008105:0.008105:0.003835:0.009226:0.004704:0.009226:0.010547:0.010547:0.004704:0.010547:0.009226:0.003835:0.005843:0.009226:0.009226:0.004704:0.006965:0.003835:0.009226:0.010547:0.009226:0.003835:0.004704:0.008105:0.009226:0.010547:0.003835:0.005843:0.008105:0.008105:0.010547:0.010547:0.004704:0.009226:0.010547:0.008105:0.006965:0.004704:0.003835
Air Asia in its operations in India, strives to achieve :@0.526239:0.706221:0.926741:0.706221:0.926741:0.690939:0.526239:0.690939:0.012899:0.004794:0.007056:0.004704:0.012899:0.007056:0.004794:0.009317:0.004704:0.004794:0.010638:0.004704:0.004794:0.005934:0.007056:0.004704:0.009317:0.009317:0.008195:0.006893:0.009154:0.005934:0.004794:0.009317:0.010638:0.007056:0.004704:0.004794:0.010638:0.004704:0.005934:0.010638:0.009317:0.004794:0.009317:0.004794:0.004704:0.007056:0.005934:0.007056:0.004450:0.008611:0.008195:0.007056:0.004704:0.005934:0.009317:0.004704:0.009317:0.008195:0.010638:0.004794:0.008195:0.008611:0.008105:0.003835
low cost carrier status with ABC and ABB analysis :@0.510862:0.722196:0.927067:0.722196:0.927067:0.706913:0.510862:0.706913:0.005047:0.009226:0.014111:0.006440:0.008449:0.009570:0.007309:0.006187:0.006440:0.008449:0.009570:0.007942:0.007309:0.005047:0.008449:0.007309:0.006440:0.007309:0.006187:0.009407:0.006187:0.010891:0.007309:0.006440:0.014111:0.005047:0.006187:0.010891:0.006440:0.013152:0.010891:0.010891:0.006440:0.009570:0.010891:0.009570:0.006440:0.013152:0.010891:0.010891:0.006440:0.009570:0.010891:0.009570:0.004523:0.009570:0.007309:0.005047:0.006965:0.003835
leading to changing flight patterns and discontinue :@0.510862:0.738171:0.926615:0.738171:0.926615:0.722888:0.510862:0.722888:0.004993:0.008394:0.009516:0.009516:0.004993:0.010837:0.009516:0.006097:0.006133:0.009516:0.006097:0.008394:0.010837:0.009516:0.010837:0.009516:0.004993:0.010837:0.009516:0.006097:0.004613:0.004903:0.004993:0.009516:0.010837:0.006133:0.006115:0.009516:0.009353:0.006133:0.006133:0.008394:0.007707:0.010837:0.007255:0.006115:0.009516:0.010837:0.009516:0.006097:0.009516:0.004993:0.007255:0.008394:0.009516:0.010837:0.006133:0.004993:0.010674:0.010837:0.008105:0.003835
non-value added routes. :@0.510862:0.754146:0.697544:0.754146:0.697544:0.738863:0.510862:0.738863:0.010547:0.009226:0.010547:0.005843:0.008883:0.009226:0.004704:0.010547:0.008105:0.003835:0.009226:0.009407:0.009226:0.008105:0.009226:0.003835:0.006965:0.009226:0.010547:0.005843:0.008105:0.006965:0.004704:0.003835
Air ASia India - As of 4th December 2014:@0.518732:0.789697:0.796911:0.789697:0.796911:0.774193:0.518732:0.774193:0.009899:0.004119:0.005780:0.004152:0.009899:0.008011:0.004119:0.008353:0.004152:0.004771:0.008760:0.008874:0.004119:0.008353:0.004152:0.005422:0.004152:0.009899:0.006790:0.004152:0.008548:0.005634:0.004152:0.008678:0.005748:0.008743:0.004152:0.010534:0.007718:0.007262:0.007718:0.012374:0.008874:0.007718:0.005780:0.004152:0.007881:0.009427:0.006480:0.008678
Pattern - 1:@0.518732:0.816115:0.588582:0.816115:0.588582:0.800612:0.518732:0.800612:0.008678:0.008353:0.005178:0.005178:0.007718:0.005780:0.008760:0.004152:0.005422:0.004152:0.006480
ORGN DEST:@0.518732:0.842534:0.610628:0.842534:0.610628:0.827030:0.518732:0.827030:0.010795:0.009411:0.010176:0.010600:0.015435:0.010534:0.008532:0.008011:0.008402
STD:@0.636696:0.842534:0.663642:0.842534:0.663642:0.827030:0.636696:0.827030:0.008011:0.008402:0.010534
STA:@0.698242:0.842534:0.723577:0.842534:0.723577:0.827030:0.698242:0.827030:0.008011:0.007425:0.009899
BLK:@0.759788:0.842534:0.786930:0.842534:0.786930:0.827030:0.759788:0.827030:0.009264:0.007799:0.010079
T/A AT DEST:@0.824509:0.842534:0.911357:0.842534:0.911357:0.827030:0.824509:0.827030:0.008402:0.007441:0.009899:0.004152:0.008923:0.008402:0.004152:0.010534:0.008532:0.008011:0.008402
BLR:@0.518765:0.868952:0.545239:0.868952:0.545239:0.853449:0.518765:0.853449:0.009264:0.007799:0.009411
GOI:@0.575182:0.868952:0.600924:0.868952:0.600924:0.853449:0.575182:0.853449:0.010176:0.010795:0.004771
6:20:@0.636728:0.868952:0.667517:0.868952:0.667517:0.853449:0.636728:0.853449:0.008629:0.004852:0.007881:0.009427
7:35:@0.698274:0.868952:0.726442:0.868952:0.726442:0.853449:0.698274:0.853449:0.007343:0.004852:0.008011:0.007962
1:15 :@0.759820:0.868952:0.789747:0.868952:0.789747:0.853449:0.759820:0.853449:0.006480:0.004852:0.006480:0.007962:0.004152
0:30:@0.882864:0.868952:0.914581:0.868952:0.914581:0.853449:0.882864:0.853449:0.009427:0.004852:0.008011:0.009427
GOI:@0.518797:0.898665:0.544539:0.898665:0.544539:0.883162:0.518797:0.883162:0.010176:0.010795:0.004771
BLR:@0.575215:0.898665:0.601689:0.898665:0.601689:0.883162:0.575215:0.883162:0.009264:0.007799:0.009411
8:05:@0.636761:0.898665:0.667729:0.898665:0.667729:0.883162:0.636761:0.883162:0.008727:0.004852:0.009427:0.007962
9:15:@0.698307:0.898665:0.726231:0.898665:0.726231:0.883162:0.698307:0.883162:0.008629:0.004852:0.006480:0.007962
1:10:@0.759853:0.898665:0.787093:0.898665:0.787093:0.883162:0.759853:0.883162:0.006480:0.004852:0.006480:0.009427
0:25:@0.884492:0.898665:0.914614:0.898665:0.914614:0.883162:0.884492:0.883162:0.009427:0.004852:0.007881:0.007962