无忧论文网
当前位置: 无忧论文网 > 管理科学论文 > 管理论文 > 成本管理论文 > 中国民航运输企业的成本管理——某民航运输企业案例研究
点击提交论文指导需求
高薪诚聘老师
中国民航运输企业的成本管理——某民航运输企业案例研究
时间:2011-03-01 浏览次数:1681次 无忧论文网
点击这里在线咨询我
会计硕士(MPACC)
成本管理成本管理
    自20世纪90年代中国民航降低航空公司进入门槛以来,中国的民航运输企业进入了空前蓬勃的发展阶段,民营航空公司如雨后春笋般纷纷出现,目前已形成了三大航空集团和各中小航空企业共同分食航空市场蛋糕的状况。但谁能成为最后的赢家,不仅取决于传统意义上的增收节支和开源节流的水平,还取决于创新的管理理念,其中成本管理方法的创新将成为各公司持续发展的关键因素之一。一般来讲,航空公司以利润最大化为财务管理的目标,传统的成本管理目标是通过最大限度地避免各种航空运输成本费用,特别是各种显性的成本费用,来谋取成本的最小化。正因为这样,传统的成本管理往往仅重视降低成本,而忽略了成本管理中更深层次的内涵:通过战略的制定与实施来形成企业的竞争优势,创造企业的核心竞争力。传统成本管理的对象是公司内部的运营过程,而对采购与销售环节则相对忽视,对于企业外部的价值链更是重视不足。传统的成本管理没有从行业价值链的角度出发,分析供应商、本企业和购买商之间的战略合作关系,寻求降低成本的途径。在航空公司内则表现为重视显性的成本因素,而忽视了各种隐性的成本因素,对成本决定因素分析不够全面,进而阻碍了管理者的视野,限制了成本管理模型的创新和运用。鉴于传统成本管理的弊端,中国民航运输企业亟待解决的问题是要建立起更为科学的成本管理体系。本文以A公司为例,从公司内外部环境、经营模式、管理基础、组织架构、成本结构和成本管理现状入手,重点分析了现有成本管理体系的局限性对公司在新的竞争环境下建立竞争优势所造成的障碍,说明了传统成本管理理念和方法已不适于公司的发展,给出A公司如何通过建立战略成本管理体系形成独特的成本优势,建立起强大核心竞争力的解决方案。 [英文摘要]:     The Civil Aviation Transportation Enterprises in China have entered an unparalleled vigorous developing period ever since the Aviation Authorities broke-down the entrance doorsill from the 90th decade of 20th century. Privately-owned airlines are coming forth like bamboo shoots after a spring rain. Nowadays it is the situation that the main three airline groups are sharing the cake of aviation with the medium-sized and pint-sized airlines. But who will be the final winner ?It will be not only depending on the factors of the level of increasing income and decreasing expenses, exploiting the sources and saving the outflow, but also of the innovational management thoughts. Especially, the innovation of the cost management method will be the key factor of persistent development for the airlines. Generally speaking, maximizing profit is the airlines’ financial management target. The traditional cost management orients its target as minimizing cost and maximizing profit through avoiding all kinds of costs and expenses of aviation transportation furthest, especially for the diversified distinct costs and expenses. Just because of that, the traditional cost management ignores the more critical content that enterprises should form competition advantage, and create the key competition strength by constitution and performance of stratagem. The object of the airlines’ traditional cost management is internal operation process, with little care about procedure of purchase, sale and external value chain. The traditional cost management does not analyze the strategical cooperation relationship among vendors, the company and customers to find the methods of decreasing costs from the angle of industrial value chain. The airlines’ traditional cost management focuses on the factors of obvious costs but ignores various potential costs, can not analyze the crucial factors comprehensively. Accordingly it will baffle the view of the supervisor and restricts the innovation and performance of various potential cost management models. In view of the disadvantage of the traditional cost management, the most urgent issue to be solved for the Civil Aviation Transportation Enterprises in China is to establish a more scientific cost management system. The thesis is studying the case of the company A, analyzing the current status of cost management system and the according barrier to establishment of competition advantage under the competitive environment, construing that the traditional thought and method of cost management are not suitable for the development of enterprises, by the means of investigating the external and internal environment, business model,  management foundation, organization structure, cost structure and present situation of cost management. It gives the solution that how to establish the special cost advantage through building up the system of strategical cost management and form the core competitive ability finally.    
关于我们 | 老师招聘 | 版权声明 | 联系我们 | 付款方式 | 返回顶部 | 

COPYRIGHT ©2001 - 2013 51LUNWEN.NET. ALL RIGHTS RESERVED.
【免责声明】:本网站所提供的信息资源如有侵权、违规,请及时告知
无忧论文网提供毕业论文指导 硕士论文指导服务