东方航空公司常旅客计划会计方法案例分析
发布时间：2018-07-27 15:58
【摘要】：随着世界经济飞速发展以及人民生活水平不断提高,飞机已经成为日常生活中必不可少的交通工具之一。我国人口众多,发展潜力巨大,这也为我国航空公司带来了宝贵的机会。但是目前航空业环境瞬息万变,各家航空公司之间的竞争也愈发激烈,这些都迫使航空公司不得不推出各种促销政策吸引旅客,航空公司的常旅客计划就由此发展起来。伴随着我国航空业常旅客计划的持续发展,常旅客计划的会计核算仍然是一个未能受到足够重视的问题。就常旅客计划的会计核算及披露方式而言,我国现有的准则规定并不够完善。然而随着各家航空公司的常旅客会员人数逐年增加,常旅客奖励积分带来的会计问题也日渐凸显,常旅客计划的会计核算逐渐变成一个不可忽视的问题。文章选取东航作为分析案例,是因为东航对常旅客计划的会计披露较为完善,并且曾在不同阶段分别对两种会计核算方式进行过实际操作,可以提供更为完整真实的会计信息。本文首先简单介绍常旅客计划的背景及相关文献研究,接下来以东方航空常旅客计划为例,对东航常旅客计划的发展现状进行介绍,并具体介绍常旅客计划的相关概念和政策要求,从理论的角度分析两种会计核算方法——递延收益法和增量成本法的适用性及区别,同时对全球航空业常旅客计划的会计的核算情况进行介绍。之后以东航常旅客计划的会计政策及相关财务数据为基础,具体分析常旅客计划会计的两种核算方式,分别通过对两种方法的核算流程以及适用条件的分析,指出两种会计核算方式目前存在的优缺点,同时对不同核算方法导致的财务影响进行对比分析。本文旨在通过对东航的案例分析,指出目前两种会计核算方式各自存在的优势与不足之处,对督促企业完善常旅客计划的核算及披露流程,提高相关部门对常旅客计划会计的重视具有一定的启示意义。
[Abstract]:With the rapid development of the world economy and the improvement of people's living standard, aircraft has become one of the essential vehicles in daily life. China has a large population and great potential for development, which also brings valuable opportunities for our airlines. But the rapidly changing environment of the airline industry and the increasingly fierce competition among airlines have forced airlines to introduce various promotional policies to attract passengers, which has led to the development of airlines' frequent passenger plans. With the continuous development of the frequent passenger plan in China, the accounting of frequent passenger plan is still a problem that has not been paid enough attention to. In terms of accounting and disclosure of the Frequency-Traveler Plan, the existing standards of our country are not perfect enough. However, with the number of frequent passenger members increasing year by year, the accounting problems brought by frequent passenger reward points are becoming more and more prominent, and the accounting of frequent passenger plan has become a problem that can not be ignored. This paper chooses China Eastern Airlines as an analysis case, because China Eastern Airlines' accounting disclosure of frequent passenger plan is relatively perfect, and it has carried on the actual operation to two kinds of accounting methods in different stages, which can provide more complete and true accounting information. This paper first briefly introduces the background of the frequent passenger program and related literature studies, and then takes the China Eastern frequent passenger Program as an example to introduce the current situation of the China Eastern frequent passenger Plan. This paper also introduces the related concepts and policy requirements of the frequent passenger plan, analyzes the applicability and difference between the two accounting methods, the deferred income method and incremental cost method, from the perspective of theory. At the same time, the global aviation industry frequent passenger program accounting situation is introduced. Then, based on the accounting policies and related financial data of China Eastern Airlines frequent passenger Plan, this paper concretely analyzes the two accounting methods of the frequent passenger Plan, respectively, through the analysis of the accounting process and the applicable conditions of the two methods. This paper points out the advantages and disadvantages of the two accounting methods, and makes a comparative analysis of the financial impact caused by different accounting methods. The purpose of this paper is to point out the advantages and disadvantages of the two accounting methods by analyzing the case of China Eastern Airlines, and to urge the enterprises to improve the accounting and disclosure process of the Frequency-Traveler Plan. It is of great significance to enhance the attention of relevant departments to the accounting of frequent passenger plan.
【学位授予单位】：沈阳农业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F562.6;F560.5
，
本文编号：2148345
[Abstract]:With the rapid development of the world economy and the improvement of people's living standard, aircraft has become one of the essential vehicles in daily life. China has a large population and great potential for development, which also brings valuable opportunities for our airlines. But the rapidly changing environment of the airline industry and the increasingly fierce competition among airlines have forced airlines to introduce various promotional policies to attract passengers, which has led to the development of airlines' frequent passenger plans. With the continuous development of the frequent passenger plan in China, the accounting of frequent passenger plan is still a problem that has not been paid enough attention to. In terms of accounting and disclosure of the Frequency-Traveler Plan, the existing standards of our country are not perfect enough. However, with the number of frequent passenger members increasing year by year, the accounting problems brought by frequent passenger reward points are becoming more and more prominent, and the accounting of frequent passenger plan has become a problem that can not be ignored. This paper chooses China Eastern Airlines as an analysis case, because China Eastern Airlines' accounting disclosure of frequent passenger plan is relatively perfect, and it has carried on the actual operation to two kinds of accounting methods in different stages, which can provide more complete and true accounting information. This paper first briefly introduces the background of the frequent passenger program and related literature studies, and then takes the China Eastern frequent passenger Program as an example to introduce the current situation of the China Eastern frequent passenger Plan. This paper also introduces the related concepts and policy requirements of the frequent passenger plan, analyzes the applicability and difference between the two accounting methods, the deferred income method and incremental cost method, from the perspective of theory. At the same time, the global aviation industry frequent passenger program accounting situation is introduced. Then, based on the accounting policies and related financial data of China Eastern Airlines frequent passenger Plan, this paper concretely analyzes the two accounting methods of the frequent passenger Plan, respectively, through the analysis of the accounting process and the applicable conditions of the two methods. This paper points out the advantages and disadvantages of the two accounting methods, and makes a comparative analysis of the financial impact caused by different accounting methods. The purpose of this paper is to point out the advantages and disadvantages of the two accounting methods by analyzing the case of China Eastern Airlines, and to urge the enterprises to improve the accounting and disclosure process of the Frequency-Traveler Plan. It is of great significance to enhance the attention of relevant departments to the accounting of frequent passenger plan.
【学位授予单位】：沈阳农业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F562.6;F560.5
，
本文编号：2148345
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