[항공사 회계원리] 델타항공 (Delta Airli



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



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.

●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 in d. r to retain market share in an gy in ingly competitive airline industry.

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