Study On The Improvement Of MY Airline’s Operating Performance Based On The Perspective Of Strategic Management Accounting

The paper is based on the theory and methodology of strategic management accounting.We selected MY airline as a case enterprise to analyze, using the SWOT analysis method, value chain model and other measurement methods. Through the analysis of the business and financial status of MY airline, we compare it with other airlines in terms of financial level differences, combined with MY airline passenger volume, market share rate and other non financial information analysis in order to find some problems in the operating of MY airline.The paper also considers a variety of factors, such as cost, capacity, capital, efficiency, etc. We made business development strategy for MY airline, including strategic objectives and financial strategy. Furthermore, we explored the ways and means to improve the performance of the enterprise by using the strategic management accounting tools. We put forward the cost leading strategy oriented working capital strategy, from time to time to launch fare promotions, enhance operational efficiency and optimize the internal management, investment expansion and the effective use of capital means, develop the equity incentive plan to stimulate the employees enthusiasm, information operations, strong brand and enhance the visibility and other proposals to promote the operating performance of MY airline.The research results of this paper have reference value for the relevant enterprises to make strategy s in respect of business and financial development.