南方航空战略成本管理研究

发布时间：2018-03-25 15:42

本文选题：战略成本管理　切入点：价值链　出处：《山西大学》2017年硕士论文

【摘要】：全球经济飞速发展,企业将面临竞争愈来愈剧烈的市场环境。如何在日趋激烈的竞争下赢得胜利,是每一个企业管理者必须考虑的问题。企业经营犹如逆水行舟,不进则退。因此,企业要想赢得竞争优势,要么在产品或服务上拥有自身的特色,要么保证其成本低于同行业其他的经营者。企业在进行成本管理时,即需要关注内部环境,也需要注意与外部的联系,以战略层为高度进行管理。战略成本管理是在传统成本管理的基础上,增强了它的适应能力,它从成本源头确定成本动因,沿价值链对成本进行管理。然后根据实际情况,实施和构建有利于企业竞争战略的成本管理战略,帮助企业获得持久的竞争优势。目前国内外航空公司不断涌入航空市场,试图瓜分一块蛋糕,航空运输业的竞争压力不断增强。航空运输业作为“三高”行业,它的进入门槛高,承担的风险高,但所获得利润并不高。南方航空作为航空运输业三大巨头之一,具有典型的国内民航运输业的特点,因此对其进行战略成本管理分析存在一定的现实意义。结合南航的管理现状,以及桑克模式应用的广泛性,本文充分运用桑克模式中价值链、战略定位、战略成本动因三个分析工具,对南方航空战略成本管理进行研究。首先,本文介绍南方航空的概况及其成本结构与特征,分析其成本管理现状。其次,依次用内部价值链、行业价值链、竞争对手价值链三种分析方法对南航进行价值链分析,找出价值链中的增值环节,通过SOWT战略分析法,明确南航在竞争环境中的定位,并在此基础上,对南航的战略成本结构性动因和执行性动因进行识别。最后,根据以上分析,本文从两方面提出南航实施战略成本管理的建议,具体包括实施方案的建议和保障措施的建议。总之,本文通过对南方航空战略成本管理研究,期望能对南航获取持久竞争优势有借鉴作用。
[Abstract]:With the rapid development of global economy, enterprises will face more and more fierce competition in the market environment. How to win the victory in the increasingly fierce competition is a problem that every enterprise manager must consider. Therefore, if an enterprise wants to win a competitive advantage, it will either have its own characteristics in the product or service, or ensure that its cost is lower than that of other operators in the same industry. In carrying out cost management, an enterprise needs to pay attention to its internal environment. The strategic cost management is based on traditional cost management, which enhances its adaptability and determines the cost driver from the source of cost. The cost is managed along the value chain, and then, according to the actual situation, the cost management strategy is implemented and constructed in favor of the enterprise competitive strategy, which helps the enterprise to obtain the lasting competitive advantage. At present, the domestic and foreign airlines are constantly pouring into the aviation market. Trying to carve up a piece of cake, the competition pressure of the air transport industry is increasing. As the "three high" industry, the air transport industry has high entry threshold and high risk. However, the profit is not high. As one of the three giants in the air transportation industry, Southern Airlines has the typical characteristics of the domestic civil aviation transportation industry. Therefore, it has certain practical significance to analyze its strategic cost management. Combined with the current management situation of China Southern Airlines and the extensive application of Sanke mode, this paper fully utilizes the value chain and strategic positioning in Sanke mode. Three analysis tools of strategic cost driver are used to study the strategic cost management of Southern Airlines. Firstly, this paper introduces the general situation, cost structure and characteristics of Southern Airlines, analyzes the current situation of its cost management. Secondly, it uses the internal value chain in turn. The industry value chain and rival value chain are used to analyze the value chain of China Southern Airlines, to find out the value added links in the value chain, and to clarify the positioning of China Southern Airlines in the competitive environment through the SOWT strategic analysis method, and on this basis, Finally, according to the above analysis, this paper puts forward the suggestions of implementing strategic cost management in China Southern Airlines from two aspects. In a word, through the research on the strategic cost management of Southern Airlines, it is expected that it can be used as a reference for China Southern Airlines to gain a lasting competitive advantage.
【学位授予单位】：山西大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F562.6;F560.68

【参考文献】