Aircraft maintenance budgetary and costing systems at the Saudi Arabian Airlines: An integrated business approach

Provides a description and analysis of the Saudi Arabian Airlines’ (SAUDIA) existing budgetary and costing systems from the perspective of aircraft maintenance as a core business activity. Views aircraft maintenance as an integral component of the airlines’ value chain. Highlights deficiencies of the existing systems and makes prescriptions so that aircraft maintenance will contribute positively to SAUDIA’s mission statement. Prescriptions for improving aircraft‐maintenance budgetary and costing systems cannot be made without providing precriptions for improving the budgetary and costing systems for the overall organization.