Date of Award

6-1967

Document Type

Thesis

Degree Name

Master of Science (MS)

Department

Accountancy

First Advisor

Mr. Donald H. Ford

Abstract

The purpose of this study is to determine the feasibility of private aircraft transportation for the University of North Dakota and analyze the costs involved.

Safety of private aircraft transportation is discussed with emphasis on the added safety of flying in North Dakota. This additional safety factor is attributed to the low terrain, numerous airports and suitable flying weather in North Dakota.

Economic justification is determined by comparing total operating costs, which include aircraft operating costs, depreciation and "value per man hour", to transportation costs incurred while traveling by commercial airlines or by University Motor Pool automobile. Value per man hour puts a quantity cost on the lost time of the University employee, faculty or administrator.

Break-even analysis of the various transportation alternatives indicate a definite justification for the proposed private aircraft transportation. Based on the expected usage of a University aircraft, ownership, instead of lease or charter, would present optimum economy.

By acquiring a private aircraft for transportation, the University should increase its management effectiveness and produce a substantial savings in transportation costs.

Share

COinS