Managerial Accounting and Air Traffic Control
In the increasingly complex world of air travel, the work of the air traffic controller is becoming increasingly vital. It is the task of these professionals to ensure the safety of all air passengers and personnel by coordinating the system of aircraft leaving and arriving at the airport. With increasing amounts of aircraft and narrower margins between arrival and departure times, it is becoming increasingly important to carefully coordinate and control air traffic. Generally, air traffic controllers serve under the Federal Aviation Administration (FAA). This agency is part of the Federal Government. The nature of the job, as mentioned above, is complex and requires precise cooperation of a team. The radar associate controller for example organizes flight plans to ensure that more than one aircraft does not schedule arrival and/or departure times for the same period. When a particular team's airspace is left, responsibility for its flight path and safe arrival is delegated to the following control team. Other elements that need to be taken into account in terms of continued flight safety include weather conditions and other aircraft in the vicinity. Coordination therefore needs to meticulous not only within each contro
Communication is the most important key aspect in the air traffic control industry. It is vitally important that employees in this profession use their communication skills efficiently and accurately (U.S. Dept. of Labor, 2006). In terms of cost and management, these skills are valuable assets in optimizing the performance of the industry. Performance improvements like those mentioned above entail certain costs and resource allocations in order to optimize such improvements. The role of C/PM entails a framework for the integration of goals, planning and budgeting in the initial phases, while outputs, results and activities for achieving the planned outcomes are monitored on a continuous basis. C/PM therefore plays the dual role of planning and implementing strategies while also monitoring the results of the initial planning setups. In short, money is related to the results achieved. Resources are to be used effectively and efficiently in accomplishing the mission of air traffic control. The ABA is the corporate leader that monitors and reviews the performance of the FAA. Performance information is then used to identify possible areas of improvement. A two-way system of communication is therefore provided from the topmost level of management through to the most basic of employees. The system of reward rather than punishment for identifying areas of possible improvement is also a great incentive for employees to remain open in their communication to management. A non-threatening system of communication regarding labor performance reporting and other such implementations will also help to maintain visibility on the true costs and outcomes of certain projects. What this means specifically for air traffic controllers, is that each individual is to be made aware of his or her particular role in ensuring the safety of all air traffic users. In terms of cost accounting, the work situation and abilities of each employee should be taken into account when planning resources use issues. Overtime pay incentives and personnel shortages should for example not take precedence over the general health of employees making use of overtime opportunities. The health of air traffic controllers is of vital concern for the mission of air traffic safety. If a personnel member is not healthy, he or she is a safety risk, and no cost-cutting strategy should
Some common words found in the essay are:
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Approximate Word count = 1593
Approximate Pages = 6 (250 words per page double spaced)
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