航空企業(yè)價(jià)值鏈成本管理研究
發(fā)布時(shí)間：2018-08-23 12:58
【摘要】：企業(yè)競(jìng)爭(zhēng)已逐漸從無(wú)序競(jìng)爭(zhēng)過(guò)渡到有序競(jìng)爭(zhēng),競(jìng)爭(zhēng)的方式花樣翻新,商業(yè)模式也層出不窮,經(jīng)營(yíng)理念,企業(yè)文化也不斷創(chuàng)新,但最根本的還是離不開先進(jìn)的成本管理,這決定了企業(yè)的財(cái)富快速、最大化、合法的增值。成本管理不僅僅是財(cái)務(wù)問(wèn)題,事實(shí)上它更屬于企業(yè)管理的范疇,需要用全新的角度,全方位的視野,系統(tǒng)的方法來(lái)考慮目前的企業(yè)成本管理。對(duì)于我國(guó)的航空企業(yè)來(lái)說(shuō),成本管理是其增強(qiáng)競(jìng)爭(zhēng)力、持續(xù)發(fā)展的重要保障。完善的成本管理能為企業(yè)的經(jīng)營(yíng)管理提供有效的決策依據(jù),實(shí)現(xiàn)最優(yōu)化的成本管理模式對(duì)完善我國(guó)航空企業(yè)成本管理具有非常重要的意義。基于以上背景,本文對(duì)航空企業(yè)價(jià)值鏈成本管理進(jìn)行了較為系統(tǒng)和全面的分析。首先,本文對(duì)航空企業(yè)傳統(tǒng)成本管理與現(xiàn)代成本管理進(jìn)行認(rèn)識(shí),從理論、模式、定義、內(nèi)容、基本環(huán)節(jié)進(jìn)行了詳細(xì)剖析,從理論上將成本管理與企業(yè)價(jià)值相聯(lián)系,研究企業(yè)價(jià)值鏈成本管理的相關(guān)內(nèi)容,并與傳統(tǒng)的成本管理理論相比較。考慮到航空企業(yè)自身區(qū)別于一般生產(chǎn)性企業(yè)的特殊性,有必要對(duì)航空企業(yè)的歷史發(fā)展,行業(yè)特點(diǎn),經(jīng)營(yíng)現(xiàn)狀,組織結(jié)構(gòu)等特征進(jìn)行分析,本文探討了目前航空企業(yè)成本管理現(xiàn)狀,研究我國(guó)航空企業(yè)成本組成結(jié)構(gòu),對(duì)現(xiàn)代成本管理所具備的差異方面進(jìn)行探究,研究航空企業(yè)在成本管理方面所存在的問(wèn)題,指出航空企業(yè)成本管理改進(jìn)和優(yōu)化方向。為了更有針對(duì)性的對(duì)所關(guān)心的問(wèn)題進(jìn)行研究,本文以航空企業(yè)A的航班生產(chǎn)性費(fèi)用管理為例,通過(guò)價(jià)值鏈成本的識(shí)別、價(jià)值鏈成本要素的分析,從流程優(yōu)化、生產(chǎn)關(guān)系、技術(shù)創(chuàng)新和管理提升四個(gè)方面進(jìn)行以價(jià)值鏈成本管理為主的案例探討,提出和應(yīng)用基于價(jià)值鏈的成本管理,拓展了成本管理的空間范疇和時(shí)間觀念,并在方法和手段上進(jìn)行創(chuàng)新,使價(jià)值鏈分析成為航空企業(yè)降低成本,提高企業(yè)價(jià)值最大化的新方法。有了前文的理論和現(xiàn)實(shí)基礎(chǔ)后,本文從一個(gè)全面的角度,對(duì)航空企業(yè)的價(jià)值鏈問(wèn)題進(jìn)行深入分析,以此來(lái)實(shí)現(xiàn)成本管理優(yōu)化體系的構(gòu)建思路,從而使價(jià)值鏈成本管理成為全面的、全過(guò)程、上下游均關(guān)注的成本管理,從成本控制涉及技術(shù)、生產(chǎn)、供應(yīng)、銷售、客戶、供應(yīng)商,使企業(yè)在競(jìng)爭(zhēng)中技術(shù)優(yōu)勢(shì)與價(jià)值優(yōu)勢(shì)并存。為了能夠?qū)ξ覈?guó)航空企業(yè)的價(jià)值鏈成本管理定量的進(jìn)行評(píng)價(jià),本文利用數(shù)據(jù)包括分析方法(DEA方法),利用13家跨國(guó)航空企業(yè)的樣本數(shù)據(jù)進(jìn)行了統(tǒng)計(jì)分析,并結(jié)合回歸技術(shù)進(jìn)行了績(jī)效判別與評(píng)價(jià),進(jìn)而更加直觀的體現(xiàn)出我國(guó)航空企業(yè)與世界優(yōu)秀航空企業(yè)間存在的諸多不足。最后,針對(duì)航空企業(yè)成本管理存在的問(wèn)題,提出了解決的方法,特別是從參與健全航空企業(yè)成本管理體系,奠定基礎(chǔ),促進(jìn)全員參與,以技術(shù)為紐帶推進(jìn)成本管理的精細(xì)化,應(yīng)用價(jià)值鏈分析,有效降低成本,強(qiáng)化獎(jiǎng)懲機(jī)制和完善財(cái)務(wù)成本核算,擴(kuò)展成本管理范圍,七個(gè)方面提出了建議與改進(jìn)方法,并從航空企業(yè)的角度,首次提出了成本是設(shè)計(jì)出來(lái)的理念,將技術(shù)與經(jīng)濟(jì)相結(jié)合,突出了技術(shù)在成本管理細(xì)化中降低成本的作用,并在實(shí)踐中產(chǎn)生價(jià)值。對(duì)于深化航空企業(yè)成本管理,提出了參考國(guó)外的一些成本管理方案、促進(jìn)成本管理的發(fā)展、建立高效的成本管理組織機(jī)構(gòu)和完善成本分析四個(gè)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.
【學(xué)位授予單位】：西北工業(yè)大學(xué)
【學(xué)位級(jí)別】：博士
【學(xué)位授予年份】：2015
【分類號(hào)】：F562.6;F560.5
[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.
【學(xué)位授予單位】：西北工業(yè)大學(xué)
【學(xué)位級(jí)別】：博士
【學(xué)位授予年份】：2015
【分類號(hào)】：F562.6;F560.5
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