作业成本法在东方航空的应用研究

发布时间：2018-11-07 13:43

【摘要】：中国民航业近几年来有了突破性的发展,但绝大多数航空公司在成本控制和客户管理方面依然存在诸多问题。使用传统成本法做出的分析结果已经无法完全符合运营管理的诉求,因此管理者必须采用更恰当的计算方法,采取更适合公司实际需要的成本核算办法,来计算与管理成本。而一种更加先进的、对相关成本能够合理分配和科学管理的核算方法—作业成本法(1),能够符合运营管理的诉求。如果能够充分运用ABC法,就可以使以往很难科学分配的期间费用变得可控,进而促成期间费用的合理分配,以明确相关责任。ABC法是一种比传统成本计算法更精确的办法,在世界各国得到长足发展并广泛应用于各个领域。遗憾的是,该方法在我国的发展运用还有些迟缓,虽然在制造业有较为成熟的应用体系,但在价值链较长的服务行业的应用较为缺乏,可借鉴的案例也比较少。所以本文拟利用案例研究的方法,以东方航空集团公司为具体探究对象。论文首先对ABC法有一个系统的梳理;其次对整个航空行业特点进行了阐述;然后对东方航空公司进行全面的背景介绍以及成本情况分析之后;通过ABC法,针对与乘客服务最密切相关的乘客出入机场这一系列环节涉及的成本,运用ABC法,经过作业的识别与确认,以及资源成本的归集,进行资源动因分析及分配,选取航班架次这个核心驱动因素作为作业动因进行分析计算,最终得出乘客出入机场流程中的每一环节的成本。把ABC法分析出的结果与传统成本分析的结果进行比较,可以得出:ABC法下的成本更为准确这一结果。显然,准确的结果对决策层有目的性的对相关流程进行分析和管理大有裨益。此外,还能实现对低效环节的完善,从而达到节约资源成本的目的。
[Abstract]:China's civil aviation industry has made a breakthrough in recent years, but most airlines still have many problems in cost control and customer management. The analysis results made by traditional cost method can not fully meet the demand of operation management, so managers must adopt more appropriate calculation method and cost accounting method that is more suitable to the actual needs of the company to calculate and manage the cost. A more advanced accounting method, Activity-Based costing (1), which can reasonably distribute and scientifically manage the related costs, can meet the demand of operation management. If we can make full use of the ABC method, we can make the period cost which is difficult to be scientifically distributed in the past controllable, and then promote the reasonable allocation of the period cost, so as to clarify the related responsibility. ABC method is a more accurate method than the traditional cost calculation method. In the world has made great progress and widely used in various fields. Unfortunately, the development and application of this method in China is still somewhat slow. Although there is a more mature application system in the manufacturing industry, the application in the service industry with a longer value chain is relatively scarce, and the cases that can be used for reference are also relatively few. Therefore, this paper intends to use the method of case study, taking Eastern Airlines as the specific research object. First, the paper has a systematic combing of the ABC method; secondly, it expounds the characteristics of the whole aviation industry; then, it makes a comprehensive background introduction and cost analysis to China Eastern Airlines. According to the cost of passengers entering and going to the airport, which is most closely related to passenger service, the ABC method is used to analyze and distribute the resource driver through the identification and confirmation of the operation and the collection of the resource cost. The core driving factor of flight sorties is selected as the operating motivation to analyze and calculate the cost of each link in the flow of passengers to and from the airport. By comparing the results of ABC analysis with those of traditional cost analysis, it can be concluded that the cost under the ABC method is more accurate. It is obvious that accurate results are helpful to the purposeful analysis and management of relevant processes at decision-making level. In addition, it can also achieve the improvement of inefficient links, thus achieving the purpose of saving the cost of resources.
【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

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