作業(yè)成本法在東方航空的應(yīng)用研究
發(fā)布時間：2018-11-07 13:43
【摘要】：中國民航業(yè)近幾年來有了突破性的發(fā)展,但絕大多數(shù)航空公司在成本控制和客戶管理方面依然存在諸多問題。使用傳統(tǒng)成本法做出的分析結(jié)果已經(jīng)無法完全符合運營管理的訴求,因此管理者必須采用更恰當(dāng)?shù)挠嬎惴椒?采取更適合公司實際需要的成本核算辦法,來計算與管理成本。而一種更加先進的、對相關(guān)成本能夠合理分配和科學(xué)管理的核算方法—作業(yè)成本法(1),能夠符合運營管理的訴求。如果能夠充分運用ABC法,就可以使以往很難科學(xué)分配的期間費用變得可控,進而促成期間費用的合理分配,以明確相關(guān)責(zé)任。ABC法是一種比傳統(tǒng)成本計算法更精確的辦法,在世界各國得到長足發(fā)展并廣泛應(yīng)用于各個領(lǐng)域。遺憾的是,該方法在我國的發(fā)展運用還有些遲緩,雖然在制造業(yè)有較為成熟的應(yīng)用體系,但在價值鏈較長的服務(wù)行業(yè)的應(yīng)用較為缺乏,可借鑒的案例也比較少。所以本文擬利用案例研究的方法,以東方航空集團公司為具體探究對象。論文首先對ABC法有一個系統(tǒng)的梳理;其次對整個航空行業(yè)特點進行了闡述;然后對東方航空公司進行全面的背景介紹以及成本情況分析之后;通過ABC法,針對與乘客服務(wù)最密切相關(guān)的乘客出入機場這一系列環(huán)節(jié)涉及的成本,運用ABC法,經(jīng)過作業(yè)的識別與確認(rèn),以及資源成本的歸集,進行資源動因分析及分配,選取航班架次這個核心驅(qū)動因素作為作業(yè)動因進行分析計算,最終得出乘客出入機場流程中的每一環(huán)節(jié)的成本。把ABC法分析出的結(jié)果與傳統(tǒng)成本分析的結(jié)果進行比較,可以得出:ABC法下的成本更為準(zhǔn)確這一結(jié)果。顯然,準(zhǔn)確的結(jié)果對決策層有目的性的對相關(guān)流程進行分析和管理大有裨益。此外,還能實現(xiàn)對低效環(huán)節(jié)的完善,從而達到節(jié)約資源成本的目的。
[Abstract]:China's civil aviation industry has made a breakthrough in recent years, but most airlines still have many problems in cost control and customer management. The analysis results made by traditional cost method can not fully meet the demand of operation management, so managers must adopt more appropriate calculation method and cost accounting method that is more suitable to the actual needs of the company to calculate and manage the cost. A more advanced accounting method, Activity-Based costing (1), which can reasonably distribute and scientifically manage the related costs, can meet the demand of operation management. If we can make full use of the ABC method, we can make the period cost which is difficult to be scientifically distributed in the past controllable, and then promote the reasonable allocation of the period cost, so as to clarify the related responsibility. ABC method is a more accurate method than the traditional cost calculation method. In the world has made great progress and widely used in various fields. Unfortunately, the development and application of this method in China is still somewhat slow. Although there is a more mature application system in the manufacturing industry, the application in the service industry with a longer value chain is relatively scarce, and the cases that can be used for reference are also relatively few. Therefore, this paper intends to use the method of case study, taking Eastern Airlines as the specific research object. First, the paper has a systematic combing of the ABC method; secondly, it expounds the characteristics of the whole aviation industry; then, it makes a comprehensive background introduction and cost analysis to China Eastern Airlines. According to the cost of passengers entering and going to the airport, which is most closely related to passenger service, the ABC method is used to analyze and distribute the resource driver through the identification and confirmation of the operation and the collection of the resource cost. The core driving factor of flight sorties is selected as the operating motivation to analyze and calculate the cost of each link in the flow of passengers to and from the airport. By comparing the results of ABC analysis with those of traditional cost analysis, it can be concluded that the cost under the ABC method is more accurate. It is obvious that accurate results are helpful to the purposeful analysis and management of relevant processes at decision-making level. In addition, it can also achieve the improvement of inefficient links, thus achieving the purpose of saving the cost of resources.
【學(xué)位授予單位】：山西大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F562.6;F560.68
本文編號：2316544
[Abstract]:China's civil aviation industry has made a breakthrough in recent years, but most airlines still have many problems in cost control and customer management. The analysis results made by traditional cost method can not fully meet the demand of operation management, so managers must adopt more appropriate calculation method and cost accounting method that is more suitable to the actual needs of the company to calculate and manage the cost. A more advanced accounting method, Activity-Based costing (1), which can reasonably distribute and scientifically manage the related costs, can meet the demand of operation management. If we can make full use of the ABC method, we can make the period cost which is difficult to be scientifically distributed in the past controllable, and then promote the reasonable allocation of the period cost, so as to clarify the related responsibility. ABC method is a more accurate method than the traditional cost calculation method. In the world has made great progress and widely used in various fields. Unfortunately, the development and application of this method in China is still somewhat slow. Although there is a more mature application system in the manufacturing industry, the application in the service industry with a longer value chain is relatively scarce, and the cases that can be used for reference are also relatively few. Therefore, this paper intends to use the method of case study, taking Eastern Airlines as the specific research object. First, the paper has a systematic combing of the ABC method; secondly, it expounds the characteristics of the whole aviation industry; then, it makes a comprehensive background introduction and cost analysis to China Eastern Airlines. According to the cost of passengers entering and going to the airport, which is most closely related to passenger service, the ABC method is used to analyze and distribute the resource driver through the identification and confirmation of the operation and the collection of the resource cost. The core driving factor of flight sorties is selected as the operating motivation to analyze and calculate the cost of each link in the flow of passengers to and from the airport. By comparing the results of ABC analysis with those of traditional cost analysis, it can be concluded that the cost under the ABC method is more accurate. It is obvious that accurate results are helpful to the purposeful analysis and management of relevant processes at decision-making level. In addition, it can also achieve the improvement of inefficient links, thus achieving the purpose of saving the cost of resources.
【學(xué)位授予單位】：山西大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F562.6;F560.68
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