航空企业价值链成本管理研究

发布时间：2018-08-23 12:58

【摘要】：企业竞争已逐渐从无序竞争过渡到有序竞争,竞争的方式花样翻新,商业模式也层出不穷,经营理念,企业文化也不断创新,但最根本的还是离不开先进的成本管理,这决定了企业的财富快速、最大化、合法的增值。成本管理不仅仅是财务问题,事实上它更属于企业管理的范畴,需要用全新的角度,全方位的视野,系统的方法来考虑目前的企业成本管理。对于我国的航空企业来说,成本管理是其增强竞争力、持续发展的重要保障。完善的成本管理能为企业的经营管理提供有效的决策依据,实现最优化的成本管理模式对完善我国航空企业成本管理具有非常重要的意义。基于以上背景,本文对航空企业价值链成本管理进行了较为系统和全面的分析。首先,本文对航空企业传统成本管理与现代成本管理进行认识,从理论、模式、定义、内容、基本环节进行了详细剖析,从理论上将成本管理与企业价值相联系,研究企业价值链成本管理的相关内容,并与传统的成本管理理论相比较。考虑到航空企业自身区别于一般生产性企业的特殊性,有必要对航空企业的历史发展,行业特点,经营现状,组织结构等特征进行分析,本文探讨了目前航空企业成本管理现状,研究我国航空企业成本组成结构,对现代成本管理所具备的差异方面进行探究,研究航空企业在成本管理方面所存在的问题,指出航空企业成本管理改进和优化方向。为了更有针对性的对所关心的问题进行研究,本文以航空企业A的航班生产性费用管理为例,通过价值链成本的识别、价值链成本要素的分析,从流程优化、生产关系、技术创新和管理提升四个方面进行以价值链成本管理为主的案例探讨,提出和应用基于价值链的成本管理,拓展了成本管理的空间范畴和时间观念,并在方法和手段上进行创新,使价值链分析成为航空企业降低成本,提高企业价值最大化的新方法。有了前文的理论和现实基础后,本文从一个全面的角度,对航空企业的价值链问题进行深入分析,以此来实现成本管理优化体系的构建思路,从而使价值链成本管理成为全面的、全过程、上下游均关注的成本管理,从成本控制涉及技术、生产、供应、销售、客户、供应商,使企业在竞争中技术优势与价值优势并存。为了能够对我国航空企业的价值链成本管理定量的进行评价,本文利用数据包括分析方法(DEA方法),利用13家跨国航空企业的样本数据进行了统计分析,并结合回归技术进行了绩效判别与评价,进而更加直观的体现出我国航空企业与世界优秀航空企业间存在的诸多不足。最后,针对航空企业成本管理存在的问题,提出了解决的方法,特别是从参与健全航空企业成本管理体系,奠定基础,促进全员参与,以技术为纽带推进成本管理的精细化,应用价值链分析,有效降低成本,强化奖惩机制和完善财务成本核算,扩展成本管理范围,七个方面提出了建议与改进方法,并从航空企业的角度,首次提出了成本是设计出来的理念,将技术与经济相结合,突出了技术在成本管理细化中降低成本的作用,并在实践中产生价值。对于深化航空企业成本管理,提出了参考国外的一些成本管理方案、促进成本管理的发展、建立高效的成本管理组织机构和完善成本分析四个方面探索方向。
[Abstract]:Enterprise competition has gradually transformed from disorderly competition to orderly competition, the pattern of competition has been renovated, business models have emerged in endlessly, business philosophy, corporate culture has been constantly innovative, but the most fundamental is still inseparable from advanced cost management, which determines the wealth of enterprises to be rapid, maximized, legitimate value-added. Cost management is not only financial management. As a matter of fact, it belongs to the category of enterprise management, and needs to consider the current enterprise cost management from a new angle, omni-directional perspective and systematic method. Based on the above background, this paper makes a systematic and comprehensive analysis on the cost management of the value chain of aviation enterprises. Firstly, this paper recognizes the traditional cost management and the modern cost management of aviation enterprises. This paper makes a detailed analysis of the theory, mode, definition, content and basic links of cost management and enterprise value in theory, studies the related contents of enterprise value chain cost management, and compares it with the traditional cost management theory. This paper analyzes the historical development, industry characteristics, operating status, organizational structure and other characteristics of air enterprises, discusses the current cost management situation of air enterprises, studies the cost composition structure of China's air enterprises, explores the differences in modern cost management, and studies the problems existing in the cost management of air enterprises. In order to improve and optimize the cost management of aviation enterprises, this paper takes the production cost management of aviation enterprises A as an example. Through the identification of value chain cost and the analysis of value chain cost elements, it advances from four aspects: process optimization, production relationship, technological innovation and management promotion. Through case study of value chain cost management, this paper puts forward and applies cost management based on value chain, expands the space category and time concept of cost management, innovates methods and means, and makes value chain analysis become a new method for aviation enterprises to reduce costs and improve enterprise value maximization. After the reality foundation, this article from a comprehensive angle, carries on the thorough analysis to the aviation enterprise value chain question, thus realizes the cost management optimization system construction mentality, thus causes the value chain cost management to become comprehensive, the entire process, upstream and downstream all attention cost management, from the cost control involves the technology, the production, the supply, the sale, the customer. In order to evaluate quantitatively the value chain cost management of China's aviation enterprises, this paper uses data inclusion analysis (DEA) method to analyze the sample data of 13 multinational aviation enterprises, and uses regression technology to judge their performance. Finally, aiming at the problems existing in the cost management of aviation enterprises, the paper puts forward the solutions, especially from participating in the improvement of the cost management system of aviation enterprises, laying the foundation, promoting the participation of all the staff, and pushing forward the technology as the link. The paper puts forward suggestions and improvement methods in seven aspects, including the refinement of cost management, the analysis of value chain, the effective reduction of cost, the strengthening of reward and punishment mechanism, the perfection of financial cost accounting, and the expansion of cost management scope. From the perspective of aviation enterprises, it puts forward the idea that cost is designed for the first time, combines technology with economy, and highlights technology. In order to deepen the cost management of aviation enterprises, this paper puts forward some cost management schemes abroad for reference, promotes the development of cost management, establishes efficient cost management organization and perfects cost analysis.
【学位授予单位】：西北工业大学
【学位级别】：博士
【学位授予年份】：2015
【分类号】：F562.6;F560.5

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