本文選題：成本管理 + 價(jià)值鏈��； 參考：《西南交通大學(xué)》2017年碩士論文

【摘要】：近年來(lái),受?chē)?guó)家政策和國(guó)內(nèi)宏觀經(jīng)濟(jì)發(fā)展趨勢(shì)的影響,越來(lái)越多的資本進(jìn)入了低成本航空領(lǐng)域。本文選擇在低成本航空領(lǐng)域具有代表性的春秋航空作為研究對(duì)象,對(duì)春秋航空的成本管理現(xiàn)狀和低成本經(jīng)營(yíng)模式的可持續(xù)性展開(kāi)研究。一方面可以詳細(xì)了解春秋航空的成本管理,另一方面也可以對(duì)國(guó)內(nèi)其他采用低成本業(yè)務(wù)模式的航空企業(yè)提供參考意見(jiàn)。本文采用價(jià)值鏈的分析框架對(duì)春秋航空的成本管理站在全局的角度展開(kāi)分析,更加關(guān)注企業(yè)一項(xiàng)活動(dòng)的增值性大小和上下游關(guān)系,為成本管理分析提供了新的思路。本文采用了財(cái)務(wù)報(bào)表分析方法中的比較分析和比率分析法,并將定性分析和定量分析相結(jié)合。首先識(shí)別出春秋航空的內(nèi)外部?jī)r(jià)值鏈,然后從內(nèi)外部?jī)r(jià)值鏈兩個(gè)部分梳理其成本管理現(xiàn)狀。本文使用春秋航空和其他相關(guān)上市公司2013-2015年的年報(bào)數(shù)據(jù),對(duì)春秋航空成本相關(guān)指標(biāo)的變化情況和其與行業(yè)平均水平相比較的情況展開(kāi)分析。外部?jī)r(jià)值鏈成本管理分析更加注重于春秋航空對(duì)內(nèi)部成本的控制,即春秋航空怎樣盡可能的壓縮其成本費(fèi)用;內(nèi)部?jī)r(jià)值鏈成本管理分析更加注重于分析春秋航空的價(jià)值增值,即春秋航空的低成本經(jīng)營(yíng)模式是否具有良好的可持續(xù)能力。最后,總結(jié)出春秋航空在成本管理方面的領(lǐng)先之處和不足之處,并提出相應(yīng)的建議。本文的研究結(jié)論如下:與國(guó)內(nèi)所有的航空公司一樣,春秋航空的飛機(jī)使用成本、航空燃油成本、維修成本、起降費(fèi)以及民航發(fā)展基金費(fèi)用壓縮空間極為有限。但春秋航空通過(guò)提高飛機(jī)日利用率、客座率和增加艙內(nèi)座位數(shù)的方法使其單位成本得到很大程度上的降低。同時(shí),春秋航空不斷優(yōu)化的銷(xiāo)售渠道和不斷加大對(duì)信息技術(shù)的研發(fā)投入,使其期間費(fèi)用得到了良好的控制,遠(yuǎn)低于行業(yè)平均水平。但同時(shí)應(yīng)看到,春秋航空單純依靠低成本經(jīng)營(yíng)模式的發(fā)展空間在縮小,公司主要面臨剛性成本壓縮空間有限等現(xiàn)實(shí)瓶頸。也因此,春秋航空近年來(lái),不斷對(duì)低成本經(jīng)營(yíng)模式加以深化延伸,加大對(duì)國(guó)際航線和其他業(yè)務(wù)的投入,使其低成本經(jīng)營(yíng)模式能夠獲得可持續(xù)性的發(fā)展。
[Abstract]:In recent years, more and more capital has entered the field of low-cost aviation due to the influence of national policies and the trend of domestic macro-economic development. In this paper, Chunqiu Airlines, which is representative in the field of low-cost aviation, is selected as the research object, and the current situation of cost management and the sustainability of low-cost operation mode of Chunqiu Airlines are studied. On the one hand, it can understand the cost management of Chunqiu Airlines in detail, on the other hand, it can also provide reference for other domestic aviation enterprises adopting low-cost business model. In this paper, the value chain analysis framework is used to analyze the cost management station of Chunqiu Airlines from the overall point of view, paying more attention to the value added of an enterprise activity and the relationship between upstream and downstream, which provides a new way of thinking for cost management analysis. This paper adopts comparative analysis and ratio analysis in financial statement analysis, and combines qualitative analysis with quantitative analysis. Firstly, it identifies the internal and external value chain of Chunqiu Airlines, and then combs its cost management status from two parts of the internal and external value chain. This paper uses the annual report data of Chunqiu Airlines and other listed companies in 2013-2015 to analyze the changes of the related indexes and the comparison with the average level of the industry. The cost management analysis of the external value chain pays more attention to the control of the internal cost of Chunqiu Airlines, that is, how to reduce its cost as much as possible, while the cost management analysis of the internal value chain pays more attention to the analysis of the value added value of the Spring and Autumn Airlines. That is, the Spring and Autumn Airlines low-cost business model with good sustainability. Finally, the paper summarizes the advantages and disadvantages of Chunqiu Airlines in cost management, and puts forward corresponding suggestions. The conclusions of this paper are as follows: like all domestic airlines, the cost of aircraft use, aviation fuel, maintenance, take-off and landing fees and civil aviation development fund cost of Chunqiu Airlines are very limited. However, the unit cost of Chunqiu Airlines is greatly reduced by increasing the daily utilization ratio of aircraft, the seating ratio and the number of seats in the cabin. At the same time, the continuous optimization of sales channels and increasing R & D investment in information technology of Chunqiu Airlines have made the cost of the period well controlled, which is far below the average level of the industry. But at the same time, it should be noticed that the development space of Chunqiu aviation simply depends on the low cost management mode is shrinking, the company mainly faces the realistic bottleneck such as the limited space of rigid cost compression and so on. Therefore, in recent years, Chunqiu Airlines has continued to deepen and extend the low-cost business model, increase investment in international routes and other business, so that its low-cost business model can obtain sustainable development.
【學(xué)位授予單位】：西南交通大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類(lèi)號(hào)】：F562.6;F560.68

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