基于价值链的春秋航空成本管理分析

发布时间：2018-07-10 17:38

本文选题：成本管理 + 价值链　；参考：《西南交通大学》2017年硕士论文

【摘要】：近年来,受国家政策和国内宏观经济发展趋势的影响,越来越多的资本进入了低成本航空领域。本文选择在低成本航空领域具有代表性的春秋航空作为研究对象,对春秋航空的成本管理现状和低成本经营模式的可持续性展开研究。一方面可以详细了解春秋航空的成本管理,另一方面也可以对国内其他采用低成本业务模式的航空企业提供参考意见。本文采用价值链的分析框架对春秋航空的成本管理站在全局的角度展开分析,更加关注企业一项活动的增值性大小和上下游关系,为成本管理分析提供了新的思路。本文采用了财务报表分析方法中的比较分析和比率分析法,并将定性分析和定量分析相结合。首先识别出春秋航空的内外部价值链,然后从内外部价值链两个部分梳理其成本管理现状。本文使用春秋航空和其他相关上市公司2013-2015年的年报数据,对春秋航空成本相关指标的变化情况和其与行业平均水平相比较的情况展开分析。外部价值链成本管理分析更加注重于春秋航空对内部成本的控制,即春秋航空怎样尽可能的压缩其成本费用;内部价值链成本管理分析更加注重于分析春秋航空的价值增值,即春秋航空的低成本经营模式是否具有良好的可持续能力。最后,总结出春秋航空在成本管理方面的领先之处和不足之处,并提出相应的建议。本文的研究结论如下:与国内所有的航空公司一样,春秋航空的飞机使用成本、航空燃油成本、维修成本、起降费以及民航发展基金费用压缩空间极为有限。但春秋航空通过提高飞机日利用率、客座率和增加舱内座位数的方法使其单位成本得到很大程度上的降低。同时,春秋航空不断优化的销售渠道和不断加大对信息技术的研发投入,使其期间费用得到了良好的控制,远低于行业平均水平。但同时应看到,春秋航空单纯依靠低成本经营模式的发展空间在缩小,公司主要面临刚性成本压缩空间有限等现实瓶颈。也因此,春秋航空近年来,不断对低成本经营模式加以深化延伸,加大对国际航线和其他业务的投入,使其低成本经营模式能够获得可持续性的发展。
[Abstract]:In recent years, more and more capital has entered the field of low-cost aviation due to the influence of national policies and the trend of domestic macro-economic development. In this paper, Chunqiu Airlines, which is representative in the field of low-cost aviation, is selected as the research object, and the current situation of cost management and the sustainability of low-cost operation mode of Chunqiu Airlines are studied. On the one hand, it can understand the cost management of Chunqiu Airlines in detail, on the other hand, it can also provide reference for other domestic aviation enterprises adopting low-cost business model. In this paper, the value chain analysis framework is used to analyze the cost management station of Chunqiu Airlines from the overall point of view, paying more attention to the value added of an enterprise activity and the relationship between upstream and downstream, which provides a new way of thinking for cost management analysis. This paper adopts comparative analysis and ratio analysis in financial statement analysis, and combines qualitative analysis with quantitative analysis. Firstly, it identifies the internal and external value chain of Chunqiu Airlines, and then combs its cost management status from two parts of the internal and external value chain. This paper uses the annual report data of Chunqiu Airlines and other listed companies in 2013-2015 to analyze the changes of the related indexes and the comparison with the average level of the industry. The cost management analysis of the external value chain pays more attention to the control of the internal cost of Chunqiu Airlines, that is, how to reduce its cost as much as possible, while the cost management analysis of the internal value chain pays more attention to the analysis of the value added value of the Spring and Autumn Airlines. That is, the Spring and Autumn Airlines low-cost business model with good sustainability. Finally, the paper summarizes the advantages and disadvantages of Chunqiu Airlines in cost management, and puts forward corresponding suggestions. The conclusions of this paper are as follows: like all domestic airlines, the cost of aircraft use, aviation fuel, maintenance, take-off and landing fees and civil aviation development fund cost of Chunqiu Airlines are very limited. However, the unit cost of Chunqiu Airlines is greatly reduced by increasing the daily utilization ratio of aircraft, the seating ratio and the number of seats in the cabin. At the same time, the continuous optimization of sales channels and increasing R & D investment in information technology of Chunqiu Airlines have made the cost of the period well controlled, which is far below the average level of the industry. But at the same time, it should be noticed that the development space of Chunqiu aviation simply depends on the low cost management mode is shrinking, the company mainly faces the realistic bottleneck such as the limited space of rigid cost compression and so on. Therefore, in recent years, Chunqiu Airlines has continued to deepen and extend the low-cost business model, increase investment in international routes and other business, so that its low-cost business model can obtain sustainable development.
【学位授予单位】：西南交通大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F562.6;F560.68

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