【摘要】：中國(guó)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(yùn)營(yíng)管理的訴求,因此管理者必須采用更恰當(dāng)?shù)挠?jì)算方法,采取更適合公司實(shí)際需要的成本核算辦法,來計(jì)算與管理成本。而一種更加先進(jìn)的、對(duì)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(yùn)營(yíng)管理的訴求。如果能夠充分運(yùn)用ABC法,就可以使以往很難科學(xué)分配的期間費(fèi)用變得可控,進(jìn)而促成期間費(fèi)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(jì)算法更精確的辦法,在世界各國(guó)得到長(zhǎng)足發(fā)展并廣泛應(yīng)用于各個(gè)領(lǐng)域。遺憾的是,該方法在我國(guó)的發(fā)展運(yùn)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(jià)值鏈較長(zhǎng)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(tuán)公司為具體探究對(duì)象。論文首先對(duì)ABC法有一個(gè)系統(tǒng)的梳理;其次對(duì)整個(gè)航空行業(yè)特點(diǎn)進(jìn)行了闡述;然后對(duì)東方航空公司進(jìn)行全面的背景介紹以及成本情況分析之后;通過ABC法,針對(duì)與乘客服務(wù)最密切相關(guān)的乘客出入機(jī)場(chǎng)這一系列環(huán)節(jié)涉及的成本,運(yùn)用ABC法,經(jīng)過作業(yè)的識(shí)別與確認(rèn),以及資源成本的歸集,進(jìn)行資源動(dòng)因分析及分配,選取航班架次這個(gè)核心驅(qū)動(dòng)因素作為作業(yè)動(dòng)因進(jìn)行分析計(jì)算,最終得出乘客出入機(jī)場(chǎng)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(jìn)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(duì)決策層有目的性的對(duì)相關(guān)流程進(jìn)行分析和管理大有裨益。此外,還能實(shí)現(xiàn)對(duì)低效環(huán)節(jié)的完善,從而達(dá)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(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F562.6;F560.68

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 馬卓;陳嬌嬌;賀祖棟;;基于作業(yè)成本法的軍隊(duì)醫(yī)院預(yù)算管理[J];解放軍醫(yī)院管理雜志;2016年08期

2 陳萌;;作業(yè)成本法的應(yīng)用存在的問題及對(duì)策[J];現(xiàn)代經(jīng)濟(jì)信息;2016年13期

3 劉麗莉;;淺析YC石油井下作業(yè)工程公司作業(yè)成本法核算模式[J];財(cái)會(huì)學(xué)習(xí);2016年08期

4 張會(huì)杰;;淺談作業(yè)成本法在供應(yīng)鏈成本管理中的應(yīng)用[J];經(jīng)營(yíng)管理者;2015年13期

5 秦素平;;最優(yōu)數(shù)學(xué)模型視角下企業(yè)物流成本控制策略[J];物流技術(shù);2014年03期

6 施云飛;;探討機(jī)場(chǎng)企業(yè)財(cái)務(wù)風(fēng)險(xiǎn)防范[J];行政事業(yè)資產(chǎn)與財(cái)務(wù);2014年02期

7 崔為;;作業(yè)成本法在我國(guó)應(yīng)用有限的原因分析[J];市場(chǎng)經(jīng)濟(jì)與價(jià)格;2013年10期

8 胡敏剛;;作業(yè)成本法應(yīng)用于機(jī)場(chǎng)貨運(yùn)站的相關(guān)問題研究[J];財(cái)經(jīng)界(學(xué)術(shù)版);2013年12期

9 謝繼文;;“資源詛咒”國(guó)外研究綜述[J];經(jīng)濟(jì)理論與經(jīng)濟(jì)管理;2010年09期

10 屈航;;淺談作業(yè)成本法的發(fā)展歷程及國(guó)內(nèi)外應(yīng)用[J];財(cái)會(huì)通訊;2010年20期

，

本文編號(hào)：2316544