基于企业价值的在线旅游公司成本控制研究

发布时间：2018-08-07 15:45

【摘要】：随着我国居民的可支配收入提高,带动旅游出行需求快速增长,旅游业发展成为大众化、经常性消费的生活方式,而每年交易规模达数千亿元的在线旅游市场却存在普遍亏损状态,在线旅游公司之间的竞争日益激烈。当行业处于完全竞争的状态下,降低企业成本是用以防范和抵御该压力最高效且有力的武器,企业要想在市场经济中获取竞争优势,必须重视成本控制。而传统的成本控制方法往往一味强调最大化的降低成本,与时俱进的企业应该具备长远可持续、前瞻性的战略发展思维,以提升企业价值为最终目标。基于此,本文从成本控制的角度对在线旅游公司的未来发展进行多方面的思考,期望对在线旅游公司今后的实际管理提供有益借鉴。本文以国内在线上市旅游公司为研究对象,指出了现阶段在线旅游行业普遍亏损竞争加剧的研究背景,以及加强成本控制的理论意义和实际意义;通过对国内外有关成本控制的理论研究,指出传统成本控制方法对于在线旅游公司成本控制研究存在的局限性,提出广义的战略性成本控制方法。选取携程和去哪儿网作为分析案例,分析其公司的实际商业模式和组织业务流程,通过作业成本法分析各作业流程中存在的问题,并探讨其问题成因,为在线旅游公司的成本控制提供有效的说服力。通过建立在线旅游公司的成本投入与企业价值的实证模型,选取成本控制变量和企业价值衡量指标,找出显著影响企业价值的关键成本变量,对于企业进行针对性的成本控制,提高成本控制效率,建立和完善成本控制体系提供方法保障。推行战略成本观念,有利于企业的可持续发展和提高企业的竞争力。
[Abstract]:With the increase of disposable income of Chinese residents and the rapid growth of tourism travel demand, the tourism industry has developed into a popular and regular consumption lifestyle. However, the online travel market, which trades hundreds of billions of yuan each year, is in a state of general loss, and the competition among online travel companies is becoming increasingly fierce. When the industry is in the state of complete competition, reducing the enterprise cost is the most efficient and powerful weapon to prevent and resist this pressure. If the enterprise wants to obtain the competitive advantage in the market economy, it must attach importance to the cost control. But the traditional cost control method always emphasizes the maximization reduces the cost, the enterprise that keeps pace with the times should have the long-term sustainable, the forward-looking strategic development thought, in order to enhance the enterprise value as the ultimate goal. Based on this, this paper discusses the future development of online tourism companies from the perspective of cost control, hoping to provide useful reference for the future management of online tourism companies. This article takes the domestic online listed tourism company as the research object, points out the research background of the current online tourism industry general loss competition, as well as strengthens the cost control theory significance and the practical significance; Based on the theoretical research on cost control at home and abroad, this paper points out the limitations of traditional cost control methods for online tourism companies, and puts forward a generalized strategic cost control method. In this paper, we choose Ctrip and Gina net as analysis cases, analyze the actual business model and organization business process of the company, analyze the problems existing in the operation process through the activity-based costing method, and discuss the causes of the problems. Provide effective persuasion for cost control of online travel companies. Through establishing the empirical model of cost input and enterprise value of online tourism company, selecting the cost control variable and enterprise value measurement index, finding out the key cost variable that significantly affects the enterprise value, and carrying on the targeted cost control to the enterprise. Improve the efficiency of cost control, establish and improve the cost control system to provide method protection. Carrying out the concept of strategic cost is beneficial to the sustainable development of enterprises and improving the competitiveness of enterprises.
【学位授予单位】：江苏科技大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F724.6;F592.6;F590.66

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