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论文编号：	12576
作者编号：	2320180736
上传时间：	2021/6/16 10:54:53
中文题目：	LA航空公司成本控制研究
英文题目：	Research on Cost Control of LA Airlines
指导老师：	李姝
中文关键字：	成本控制；LA航空公司；控制策略
英文关键字：	cost control; LA Airlines;control strategy
中文摘要：	随着亚太经济圈的日益发展，广大人民群众生活水平明显提升，伴随着全球人口加速流动，民航运输逐渐成为人们出行选择的主要交通方式。目前，亚太地区已成为全球民航运输业最重要、最主要的市场，据国际航空运输协会IATA预测，中国将于2024年取代美国成为全球最大的航空市场。国内航空市场的竞争也愈发激烈，而低成本航空凭借对成本控制和高效运行的极致要求，形成独特的竞争力及抗外部风险能力，在竞争激烈的民航市场中占据了一席之地。 LA航空有限公司（以下简称“LA航空”或“LA公司”)于2016年正式推进低成本转型，到现在已有五年时间，但是从目前的运营结构以及成本数据来看，LA航空与优秀的低成本航空之间仍有一定的差距。为了谋求更高发展，LA航空需要通过更为精细、深入的研究，加大成本的控制力度，改善缺陷，保持自身的优势。 本文采用理论与实际案例相结合的方式进行研究，将LA航空公司作为典型案例分析，发掘深化低成本战略中成本控制的问题，基于对其他低成本航空公司的学习、结合自身特点的创新尝试，加快成本结构变革，以带动公司低成本战略的实现。笔者对LA公司的成本控制进行相应研究，对目前公司成本管控情况以及在管控过程中产生问题进行分析，进而提出可以满足企业实际管理需求的成本控制措施；通过成本因素分析，对成本控制机构、成本控制体系及具体成本项目进行深入分析，对完善成本控制体系提出控制策略，协助LA航空公司完善成本控制体系，提升自身竞争力。同时为其他民航企业完善成本控制体系、提升效益提供了有益参考。
英文摘要：	With the gradual improvement of people's living standards and the acceleration of global population flow, civil aviation has gradually become the main mode of transportation. At present, the Asia-Pacific region has become the world's largest aviation market. According to the forecast of the International Air Transport Association（IATA）, China will replace the United States as the world's largest aviation market in 2024. Competition in the domestic aviation market has become increasingly fierce, and low-cost airlines rely on?its extreme cost control and efficient operation，Gradually become an enterprise with unique competitiveness as well as ant- external risk ability and occupy a place in the fiercely competitive civil aviation market. LA Airlines officially promoted the low-cost transition ?in 2016, and it has been five years now. However, judging from the current operating structure and cost data, there is still a certain gap between LA Airlines and excellent low-cost airlines. In order to seek higher development, LA Airlines needs to strengthen cost control through more detailed and in-depth research, improve its defects, and maintain its own advantages. This article uses a combination of theory and practical cases to conduct research, analyzes LA Airlines as a typical case, explores the cost control issues in deepening low-cost strategy.Through the cost control research of LA company, analyze the cost status and the causes of the problems, find out the cost control measures that meet the business management needs; In order to guide the cost control work of LA Airlines, we use cost factor analysis, conduct an in-depth analysis of the cost control organization, cost control system and specific cost items to do the research . It also provides a case basis for other civil aviation companies to improve their cost control system and improve efficiency, and to make up for the blind area of the air transportation industry to cut costs and increase efficiency.
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