In recent years, Advanced Air Mobility, which is both convenient and environmentally friendly, has been attracting attention worldwide. The purpose of this study is to estimate the development cost and operating cost of an eVTOL airtaxi service, and then provide suggestions on cost reduction. Statistical formulas were used for each cost item and cost structure were analyzed. The break-even analysis was conducted to discuss the number of eVTOL units and revenue. Results show that the ratio of manufacturing labor and material costs to development costs is the largest factors in the development cost, and the cost of eVTOL units is strongly dependent on the number produced and experience effectiveness.It was suggested that automation of design, manufacturing, and equipment is expected to improve the quantity effectiveness and thus reduce development costs.Capital and labor costs are the largest inuencing factors on airtaxi service costs. It was found that the autonomous fight offered a 27% reduction in operating costs compared to the piloted fight, and it will provide the price competing with ground transportations. Also, results show that adjusting the ratio of fixed to variable costs would decrease the break-even rate and lower the operational risk.
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