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论文编号：	11991
作者编号：	2320180801
上传时间：	2020/12/9 9:52:41
中文题目：	基于标杆分析法的T航空公司价值链成本管理改进研究
英文题目：	Research on Value Chain Cost Control Improvement of T Airlines based on benchmarking method
指导老师：	刘志远
中文关键字：	航空公司；标杆分析；成本管理；价值链
英文关键字：	Airlines；Bench Marking；Cost Management；Value Chain
中文摘要：	近年来国内经济不断发展，国内外经贸往来的频率增加，人均可支配收入水平不断上升，国内航空公司营业收入呈稳步上升趋势。2019年，全球经济增速放缓，给民航运输业发展带来挑战。2020年一季度新冠疫情爆发，民航运输大幅削减航班，民用航空公司受到了较大的冲击。目前国内疫情基本稳定，但航空公司的生产经营状况在未来仍存在不确定因素：国际疫情仍处于扩散阶段，可能会对航空公司的运营产生重大不利影响。民航业属于高投入低利润率的行业，面对复杂的行业环境，要想建立航空公司的竞争优势，成本控制的重要性更加突出。 本文将价值链成本管理方法与标杆分析法结合对T航空公司成本控制的案例进行分析，对航空公司价值链上的大项成本逐一进行标杆分析，找出不足之处，并提出改进建议。本文引言部分介绍了研究背景及意义、文献综述等。第二章介绍了文章运用的相关理论基础及航空公司成本管理特点。第三章通过介绍T航空公司现状，指出进行成本改进的必要性。第四章对T航空公司成本项目管理逐一分析，提出存在的问题。第五章为成本管理改进建议。 本文研究结论如下：T航空公司要想实现战略转型，必须改进公司成本管控方式，引进价值链成本管理方法，树立精细化成本管控的思路，细化成本管控措施，促进业务与财务融合，有效降低公司成本。从大项成本管理角度来看，T航空公司应细化航油成本管理、提高飞机日利用率以及精简机队结构等；从改进业务流程角度来看，T航空公司要建立精益化成本管理体系、战略化管理生产过程以及改进与行业价值链之间的关系。本文有图15幅，表18个，参考文献38篇。
英文摘要：	With the development of domestic economy of domestic economy and the frequent international trades, passenger traffic turnover of domestic civil aviation industry increases year by year. In 2019, as the growth of global economic slowing down, posing challenges to the development of the civil aviation industry. The outbreak of COVID-19 in the first quarter of 2020 hit airlines market hard. Although the domestic epidemic is basically controlled at present, the international epidemic is still in the stage of spread and there is still great uncertainty about its duration, which may have a significant negative impact on the production and operation of airlines in the future. Aviation industry needs high investment, but shows low profit margin. Facing the complex industry environment, cost control becomes more important in order to establish the competitive advantage in the airlines market. In this paper, the benchmarking method and value chain cost management method are combined to analyze the case of cost control of T Airlines, and benchmarking is adopted to analyze major costs on airlines’ value chain one by one, in order to find out the deficiencies and proposes improvement suggestions. The introduction of this paper introduces the research background and significance, literature review, etc. The second chapter introduces the relevant theoretical basis and the characteristics of airlines cost management. Chapter three points out the necessity of improving cost management by introducing the status quo of T Airlines. Chapter four analyzes the cost management of T Airlines one by one and points out the existing problems. The fifth chapter is the cost management improvement suggestion. The research conclusions of this paper are as follows: In order to achieve strategic transformation, T Airlines need to change its cost control mode, introduce value chain cost management method, establish the idea of refined cost control, refine cost control measures, promote the integration of business and finance, to effectively reduce the company's cost. From the perspective of major cost management, T Airlines should refine the cost management of jet fuel, improve the daily utilization rate of aircraft and simplify the flight structure. From the perspective of improving the process of each work, T Airlines need to establish a refined cost management system, strategically manage the production process and improve the relationship with the industry value chain. There are 15 pictures,18 tables and 38 references in this paper.
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