東方航空公司常旅客計(jì)劃會(huì)計(jì)方法案例分析
發(fā)布時(shí)間：2018-07-27 15:58
【摘要】：隨著世界經(jīng)濟(jì)飛速發(fā)展以及人民生活水平不斷提高,飛機(jī)已經(jīng)成為日常生活中必不可少的交通工具之一。我國人口眾多,發(fā)展?jié)摿薮?這也為我國航空公司帶來了寶貴的機(jī)會(huì)。但是目前航空業(yè)環(huán)境瞬息萬變,各家航空公司之間的競爭也愈發(fā)激烈,這些都迫使航空公司不得不推出各種促銷政策吸引旅客,航空公司的常旅客計(jì)劃就由此發(fā)展起來。伴隨著我國航空業(yè)常旅客計(jì)劃的持續(xù)發(fā)展,常旅客計(jì)劃的會(huì)計(jì)核算仍然是一個(gè)未能受到足夠重視的問題。就常旅客計(jì)劃的會(huì)計(jì)核算及披露方式而言,我國現(xiàn)有的準(zhǔn)則規(guī)定并不夠完善。然而隨著各家航空公司的常旅客會(huì)員人數(shù)逐年增加,常旅客獎(jiǎng)勵(lì)積分帶來的會(huì)計(jì)問題也日漸凸顯,常旅客計(jì)劃的會(huì)計(jì)核算逐漸變成一個(gè)不可忽視的問題。文章選取東航作為分析案例,是因?yàn)闁|航對常旅客計(jì)劃的會(huì)計(jì)披露較為完善,并且曾在不同階段分別對兩種會(huì)計(jì)核算方式進(jìn)行過實(shí)際操作,可以提供更為完整真實(shí)的會(huì)計(jì)信息。本文首先簡單介紹常旅客計(jì)劃的背景及相關(guān)文獻(xiàn)研究,接下來以東方航空常旅客計(jì)劃為例,對東航常旅客計(jì)劃的發(fā)展現(xiàn)狀進(jìn)行介紹,并具體介紹常旅客計(jì)劃的相關(guān)概念和政策要求,從理論的角度分析兩種會(huì)計(jì)核算方法——遞延收益法和增量成本法的適用性及區(qū)別,同時(shí)對全球航空業(yè)常旅客計(jì)劃的會(huì)計(jì)的核算情況進(jìn)行介紹。之后以東航常旅客計(jì)劃的會(huì)計(jì)政策及相關(guān)財(cái)務(wù)數(shù)據(jù)為基礎(chǔ),具體分析常旅客計(jì)劃會(huì)計(jì)的兩種核算方式,分別通過對兩種方法的核算流程以及適用條件的分析,指出兩種會(huì)計(jì)核算方式目前存在的優(yōu)缺點(diǎn),同時(shí)對不同核算方法導(dǎo)致的財(cái)務(wù)影響進(jìn)行對比分析。本文旨在通過對東航的案例分析,指出目前兩種會(huì)計(jì)核算方式各自存在的優(yōu)勢與不足之處,對督促企業(yè)完善常旅客計(jì)劃的核算及披露流程,提高相關(guān)部門對常旅客計(jì)劃會(huì)計(jì)的重視具有一定的啟示意義。
[Abstract]:With the rapid development of the world economy and the improvement of people's living standard, aircraft has become one of the essential vehicles in daily life. China has a large population and great potential for development, which also brings valuable opportunities for our airlines. But the rapidly changing environment of the airline industry and the increasingly fierce competition among airlines have forced airlines to introduce various promotional policies to attract passengers, which has led to the development of airlines' frequent passenger plans. With the continuous development of the frequent passenger plan in China, the accounting of frequent passenger plan is still a problem that has not been paid enough attention to. In terms of accounting and disclosure of the Frequency-Traveler Plan, the existing standards of our country are not perfect enough. However, with the number of frequent passenger members increasing year by year, the accounting problems brought by frequent passenger reward points are becoming more and more prominent, and the accounting of frequent passenger plan has become a problem that can not be ignored. This paper chooses China Eastern Airlines as an analysis case, because China Eastern Airlines' accounting disclosure of frequent passenger plan is relatively perfect, and it has carried on the actual operation to two kinds of accounting methods in different stages, which can provide more complete and true accounting information. This paper first briefly introduces the background of the frequent passenger program and related literature studies, and then takes the China Eastern frequent passenger Program as an example to introduce the current situation of the China Eastern frequent passenger Plan. This paper also introduces the related concepts and policy requirements of the frequent passenger plan, analyzes the applicability and difference between the two accounting methods, the deferred income method and incremental cost method, from the perspective of theory. At the same time, the global aviation industry frequent passenger program accounting situation is introduced. Then, based on the accounting policies and related financial data of China Eastern Airlines frequent passenger Plan, this paper concretely analyzes the two accounting methods of the frequent passenger Plan, respectively, through the analysis of the accounting process and the applicable conditions of the two methods. This paper points out the advantages and disadvantages of the two accounting methods, and makes a comparative analysis of the financial impact caused by different accounting methods. The purpose of this paper is to point out the advantages and disadvantages of the two accounting methods by analyzing the case of China Eastern Airlines, and to urge the enterprises to improve the accounting and disclosure process of the Frequency-Traveler Plan. It is of great significance to enhance the attention of relevant departments to the accounting of frequent passenger plan.
【學(xué)位授予單位】：沈陽農(nóng)業(yè)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F562.6;F560.5
，
本文編號：2148345
[Abstract]:With the rapid development of the world economy and the improvement of people's living standard, aircraft has become one of the essential vehicles in daily life. China has a large population and great potential for development, which also brings valuable opportunities for our airlines. But the rapidly changing environment of the airline industry and the increasingly fierce competition among airlines have forced airlines to introduce various promotional policies to attract passengers, which has led to the development of airlines' frequent passenger plans. With the continuous development of the frequent passenger plan in China, the accounting of frequent passenger plan is still a problem that has not been paid enough attention to. In terms of accounting and disclosure of the Frequency-Traveler Plan, the existing standards of our country are not perfect enough. However, with the number of frequent passenger members increasing year by year, the accounting problems brought by frequent passenger reward points are becoming more and more prominent, and the accounting of frequent passenger plan has become a problem that can not be ignored. This paper chooses China Eastern Airlines as an analysis case, because China Eastern Airlines' accounting disclosure of frequent passenger plan is relatively perfect, and it has carried on the actual operation to two kinds of accounting methods in different stages, which can provide more complete and true accounting information. This paper first briefly introduces the background of the frequent passenger program and related literature studies, and then takes the China Eastern frequent passenger Program as an example to introduce the current situation of the China Eastern frequent passenger Plan. This paper also introduces the related concepts and policy requirements of the frequent passenger plan, analyzes the applicability and difference between the two accounting methods, the deferred income method and incremental cost method, from the perspective of theory. At the same time, the global aviation industry frequent passenger program accounting situation is introduced. Then, based on the accounting policies and related financial data of China Eastern Airlines frequent passenger Plan, this paper concretely analyzes the two accounting methods of the frequent passenger Plan, respectively, through the analysis of the accounting process and the applicable conditions of the two methods. This paper points out the advantages and disadvantages of the two accounting methods, and makes a comparative analysis of the financial impact caused by different accounting methods. The purpose of this paper is to point out the advantages and disadvantages of the two accounting methods by analyzing the case of China Eastern Airlines, and to urge the enterprises to improve the accounting and disclosure process of the Frequency-Traveler Plan. It is of great significance to enhance the attention of relevant departments to the accounting of frequent passenger plan.
【學(xué)位授予單位】：沈陽農(nóng)業(yè)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F562.6;F560.5
，
本文編號：2148345
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