有鑑於大陸航線競爭激烈，油費高漲與全球碳補償課徵等議題的浮現，有航空公司為圖生存，實需重視機隊經營成本與管理策略。本研究乃建立最小化成本/最大化利潤模式，探討兩家航空公司該如何配置適當的航線機隊，以達到降低成本及提高獲利，除了衡量每ー航線不同機型的油耗成本、機組人員成本、溢位成本、碳排放費、降落費，航線旅客數量及票價之外，也考慮經營航線利潤限制與機型座位數限制等因素，用以建構數學模式與進行迴歸分析，藉由收集2012年兩岸航線常使用九種機型之資料以進行實證分析。研究結果顯示每ー航線最適機型之獲利/成本比皆較兩家航空公司目前任一條航線機型之獲利/成本比高，而且兩家國籍大型航空公司目前之大陸航線經營規模以配置A330-300機型之獲利/成本比較具優勢，其次為B737-800機型；同時，航線獲利/成本比迴歸式顯示隨著航線飛行時間與油耗量增加至少會折損獲利/成本比一倍以上，建議目前兩家航空公司於桃園-浦東航線宜配置較省油之A330-300機型，不宜配置B747-400機型。

The issues ot fierce competition of cross-strait routes, and high fuel price and global carbon taxation make the airlines pav close attention to operating costs and managerial strategies of their fleet. By propsing the minimum cost/maximum profit model, this paper analyzes the correct allocations of the optimal types of aircrafts on various cross-strait aviation routes for China Airlines and EVE Air in order to achieve higher profit/cost ratios. The factors considered in the model include fuel cost, crew cost, overbooking cost, carbon cost, landing fees, passenger volume and airfares of each aircraft-route. In particular, the constraints of route profit and aircraft seat capacity are also considered. The optimal fleet model of mathematical programming and regression analysis are constructed and applied to the nine aircraft-type data for 35 cross-strait flight routes in 2012. For the above-mentioned two airlines, the results indicate the optimal profit/ cost ratios of the proposed aircrafts-routes are all increased if the suggested aircrafts are correctly allocated to the right cross-strait routes. The optimal aircraft to generate maximum profit/cost ratio is A330-300, and followed by B737-800. The regression results reveal that the increase of fly time and aircraft fuel consumption will largely decrease profit/cost ratio for these two airlines accordingly. Finally, the fuel gulping aircraft B747-400 should be replaced with the fuel-efficient A330-300 on the TPE-PVG route.