Cost accounting in LCC and their ground handling

[mayhem]

Hi,

For a school paper on cost accounting in the service industry i am looking for some more information concerning the cost accounting used by low cost carriers and their ground handling suppliers.

Could anyone help me on finding information on the way lcc assign their costs?

And or the way their ground handling departments (or suppliers) account their costs?
an example i was thinking of, but i haven't found too much information on that, is Menzies. They have "KISS" for lcc (keep it safe & simple, a basic service package) but do they assign their costs differently there than they used to do?

Also anyone who can help me on the use of Activity Based Costing implemented in LCC and their ground handling suppliers would be very interesting.

Thanks in advance!