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论文编号：	10931
作者编号：	2120163117
上传时间：	2019/6/13 16:17:07
中文题目：	K航空公司基于价值链的成本管理研究
英文题目：	Research on Cost Management of K Airlines
指导老师：	王志红
中文关键字：	成本管理;价值链;内部价值链;外部价值链;作业成本法
英文关键字：	Cost Management; Value Chain; Internal Value Chain; External Value Chain; Activity-based Costing
中文摘要：	从宏观角度看，随着信息技术的飞速发展，在全球经济一体化的进程中，企业的经营模式也伴随着经营环境的变化而不断变化，各个行业日益发展和激烈的竞争对于任何一家企业均是挑战；从微观角度看，企业与企业之间的联系愈加紧密，企业自身的规模和经营活动也逐渐从传统的范围向外延伸，我国企业需要从更为广阔的视角来分析其自身的经营活动。传统的成本管理模式存在着诸多的不足。首先，传统的成本管理模式具有“内向性”的特点，它忽视了企业上游供应和下游销售等外部环节的作用，而专注于企业生产对内部资源的整合利用产生的作用；其次，传统的成本管理具有“片面性”的特点，它忽视了对市场的开发、产品及技术的研发、企业的整合程度等方面因素的影响，而是仅将材料、人工、制造费用作为成本管理的主要影响因素；最后，传统的成本管理模式具有“静态化”的特点，它以以往的经验为指导，无法随着经营环境的变化而根据企业的发展战略来适时地选择成本模式。基于价值链的成本管理模式突破了传统成本管理模式的局限性，通过内部价值链进行内部成本的控制，从外部价值链纵览全局确定企业的定位，利用对竞争对手的关注找到企业自身在成本上的优势。企业通过价值链上各环节作业活动进行流程管理，根据企业内外部变化调整成本管理模式，能够更为有效地应对复杂多变的竞争环境，有利于企业长远的发展。航空企业在经营过程中，会在很大程度上受到诸如世界经济环境、航油价格、国家政策等等因素的影响，因此航空企业的利润的可控性不强。随着近年来我国政府放宽政策，民营资本进入航空业，打破了国有资本对航空业的垄断局面，目前不仅大型航空集团加速发展，地方性航空企业，民营航空企业亦在航空市场分得一杯羹，与此同时，高铁的建设为航空企业发展短距离航线也带来了不小的压力。因此，国内航空企业若想在国内外激烈的市场竞争中取得优势，需要突破传统的成本管理模式，寻求能够帮助企业改善竞争地位的成本管理模式。有鉴于此，需要以国内航空企业为例构造其价值链，并基于价值链进行航空企业成本管理的探讨并提出建议。 K航空公司作为一家非上市民营航空企业，目前正处于发展阶段，企业需要改变传统的成本管理方式，全面考虑企业的发展战略，才能在交通运输行业激烈的竞争中长期保持自身的优势，获得持续性的发展。基于价值链的成本管理模式可以弥补K航空公司成本管理中的不足，帮助企业明确行业定位，将成本管理与业务流程相结合，分析成本动因及其相互作用，从业务流程各环节进行成本控制，使企业取得持续性的成本优势。因此，本文选择以K航空公司作为案例企业进行实证分析不仅对K航空成本管理模式改革具有一定的意义而且对航空企业在利用价值链成本管理模式巩固企业长期发展的竞争优势具有一定参考价值。首先，本文通过对国内外相关文献的综述发现，国外学者对于价值链及价值链成本管理方面的研究开始的较早且已经有了成熟的研究成果，为后期学者的进一步探索打下了坚实的基础。国内学者早期对于相关理论的研究主要是在国外的研究成果的基础上进行理论介绍，现阶段的研究则在广度和深度上有了一定的发展，并结合我国企业的实际情况有了更多的探讨。但与此同时，更多的文献是关于价值链成本管理理论的研究，但很少与案例结合探讨价值链成本管理在企业实际应用中的成果。航空企业虽然在近年来开始更多地尝试基于价值链的成本管理模式，而更多的学者仍在理论层面对相关问题加以研究或基于航空企业成本管理的部分相关活动进行探讨。其次，本文进行了理论方面的介绍。在价值链成本管理理论中，指出了价值链成本管理的目标即为脱离以降低成本为唯一目的的传统成本管理方式，识别增值作业和非增值作业，增加对增值作业的关注程度以提高企业的竞争力，从而使企业的成本结构得到优化。同时，也从对于成本动因关注点的差异、管理导向的差异及管理范围的差异三个方面将传统的成本管理和价值链成本管理进行比较，指出了价值链成本管理的优势。然后，在实证分析部分，本文通过分析K航空公司成本项目的构成，指出K航空公司成本管理存在的问题：成本管理脱离企业经营战略、成本管理忽视了与业务流程的联系、成本管理忽视了外部环境的影响。因此，采用价值链成本管理模式对现有的成本管理进行改革是十分必要的。结合K航空公司的经营特点和战略定位，本文分别对K航空公司的内部价值链和外部价值链进行分解，同时将作业成本法与价值链理论相结合，对价值链上各环节的业务活动进行成本动因分析。本文针对成本项目的财务数据进行了结构性的分析，同时也和行业水平进行比较，结合K航空公司的实际情况提出了对应的优化策略，同时，也通过价值链分析，总结了价值链上的增值与非增值业务活动并进行分析。最后，通过实证分析可以得出，对于K航空采用价值链成本管理模式是具有可行性的，它可以弥补现有成本管理的不足，对于企业获得持续性竞争优势，取得长期的发展是十分有利的，但同时也需要采取一些保障措施保障执行。K航空如果想改变传统的成本管理模式，需要从全员的意识层面上有所改观，同时也需要投入大量的人力和资金，因此，在实际应用时也是需要考虑现实情况不断进行调整的。本文利用文献研究法、案例分析法、定性与定量分析法对基于价值链的成本管理相关理论进行研究，具有一定的理论意义，同时也丰富了基于价值链成本管理在实践上的研究，为我国航空企业在使用基于价值链的成本管理模式方面提供了可借鉴的资料，具有一定的参考价值。
英文摘要：	From a macroscopic point of view, the business model of the enterprise is constantly changing with the change of the business environment in the process of global economic integration with the rapid development of information technology, so any enterprise has to face the challenge of the increasing growing and fierce competition in various industries. From a microscopic point of view, the relationship between enterprises is becoming more and more close, while their scales and business activities are also gradually extending from the traditional scope. Therefore, it is necessary for the enterprises in China to analyze their business activities from a broader perspective. However, there are many shortcomings in the traditional cost management mode. First of all, it has the characteristics of “introversion”, which ignores the role of the external links, such as the upstream supply and downstream sales, but only focuses on the role of production in the integration and utilization of the internal resources. Second, the traditional cost management has the characteristics of “one-sidedness”, which ignores the influence of market development, R&D of product and technology, and the integration degree of enterprises, but only regards the expenses of materials, labor and manufacture as the main influence factors of cost management. Finally, it has the characteristics of “staticizing”, which is usually guided by the previous experience, so it can not choose the cost mode in time with the changes of business environment, but only according to the development strategy of the enterprise. By contrast, there are many advantages of the cost management mode based on the value chain. It can break through the limitations of the traditional cost management mode to control the internal cost through the internal value chain, determine the positioning of the enterprise comprehensively from the external value chain and use the attentions of the competitors to find its own advantage in cost. Moreover, the enterprise manages the process through the activities in each link of value chain, adjusts the cost management mode according to the internal and external changes of the enterprise, so as to deal with the complex and ever-changing competitive environment more effectively. All these are conducive to the long-term development of the enterprise. During operation, the aviation enterprise will be affected to a large extent by many factors, such as the world economic environment, jet fuel price and national policy, etc. Therefore, the profit of aviation enterprise can not be controlled easily. As the Chinese government has relaxed the policy in recent years, the private capital entered the aviation industry to break the monopoly of state-owned capital on aviation industry. Currently, not only the large-scale aviation groups are accelerating the development, but also the local and private aviation enterprises are taking a share in the aviation market. At the same time, the construction of high-speed rail also brings more pressure to the aviation enterprises to develop short-distance routes. Therefore, the domestic aviation enterprises are required to break through the traditional cost management mode and seek a cost management mode that can help them improve the competitive position if they want to gain an advantage in the fierce market competition at home and abroad. In view of this, it is necessary to take the domestic aviation enterprise as an example to construct the value chain, as well as discuss the cost management of aviation enterprise based on the value chain and propose suggestions. As a non-listed private aviation enterprise, K Airlines is in the development stage currently. Therefore, it is required to change the traditional cost management mode and fully consider its development strategy, thus maintaining its own advantages in the fierce competition of the transportation industry for a long time and obtaining a sustainable development. The cost management mode based on value chain can improve the shortcomings in the cost management of K Airlines and help it to define industry positioning. In addition, the cost management and business process are combined to analyze the cost drivers and their interactions, and the cost is controlled from all aspects of business links, so as to enable the enterprise to achieve sustainable cost advantage. Hence, K Airlines is selected as a case to carry out empirical analysis in this paper, which is not only of certain significance for the reform of cost management mode of K Airlines, but also of certain reference value for the aviation enterprises to consolidate their competitive advantage in the long-term development by using the value chain cost management mode. Firstly, it is found that the foreign scholars have begun to research the value chain and value chain cost management earlier and obtained mature research achievements through the review of the relevant literature at home and abroad in this paper, which laid a solid foundation for further exploration by later scholars. In the early stage, the domestic scholars mainly introduced the theories for the research on the relevant theories based on the research results of the foreign scholars. At the present stage, the research has a certain degree of development in breadth and depth, and is explored more by combining with the actual situation of Chinese enterprises. But meanwhile, more literature is about the research on the value chain cost management theory, only few discusses are carried out for the achievements of the value chain value management in the actual application of enterprises by combining with cases. Although the aviation enterprises have begun to try more the cost management model based on value chain in recent years, more scholars are still studying the relevant issues theoretically or discussing some related activities on the basis of cost management of aviation enterprises. Secondly, some theories were introduced in this paper. In the value chain cost management theory, it pointed out that the goal of value chain cost management is to avoid the traditional cost management mode with the sole purpose of reducing cost, identify the value-added operations and non-value-added operations, and pay more attention to the value-added operations to improve the competitiveness of the enterprise, so that its cost structure can be optimized. At the same time, the traditional cost management and value chain cost management were compared from three aspects of the difference in the focus of cost drivers, the difference in management orientation and the difference in the scope of management, pointing out the advantages of value chain cost management. Thirdly, the problems of the cost management of K Airlines are pointed our through analyzing its cost composition in the empirical analysis part of this paper. The problems are concluded as follows:1. Cost management is separated from the business strategy of the enterprise; 2. It neglects the connection between the cost management and business process; 3. It neglects the external environmental influence on cost management. Therefore, it is necessary to use the value chain cost management mode to reform the existing cost management. Furthermore, through combining with the business characteristics and strategic positioning of K Airlines, its internal value chain and external value chain were decomposed respectively in this paper. Simultaneously, the activity-based costing was combined with the value chain theory to carry out the cost driver analysis for the business activities in each link of value chain. Moreover, a structural analysis of the financial data of the cost items was performed in this paper, as well as compared it with the industry level, thus proposing the corresponding optimization strategy in accordance with the actual situation of K Airlines. Meanwhile, the value-added and non-value-added business activities in the value chain were summarized and analyzed through the value chain analysis. In the end, it can be concluded that it is feasible to apply the value chain cost management mode in K Airline through the empirical analysis. It can make up for the shortcomings of existing cost management mode and is very beneficial for the enterprise to obtain sustainable competitive advantage and achieve a long-term development. However, some safeguards are needed to ensure its implementation. It is necessary for K Airlines to change from the whole consciousness level to change the traditional cost management mode. In addition, it also needs to invest a lot of manpower and capital. Therefore, it is required to continuously adjust in the actual application according to actual situation. In this paper, the literature research method, case analysis method, and qualitative and quantitative analysis method were used to research the theories relates to cost management based on value chain. It not only has certain theoretical significance and enriches the research on cost management based on value chain in practice, but also provides reference materials for aviation enterprises in China to use the cost management mode based on value chain and has certain reference value.
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