Research On Xiamen Aviation Cost Management Based On Value Chain

With the regulation and control of domestic aviation policy and the comprehensive and sustainable development of economic market,more investors pay attention to the investment in aviation.And some private airlines ushered in the enterprise of the spring sun.Xiamen airlines,that is the research object selected in this paper.Through the cost management means and enterprise management mode of Xiamen airlines are analyzed and studied.Summarize the effectiveness of Xiamen airlines cost management,and summarize the classification.It is expected to provide reference and experience for other airlines at home and abroad.This paper introduces the moderm enterprise management hot value chain concept and activity-based cost management theory,based on the theoretical analysis of Xiamen aviation cost composition and cost management means effective analysis.At the same time,this paper combines data with theory.In parallel,qualitative analysis and quantitative analysis were used to calculate the corresponding indicators of costs based on the data in the financial report of the aviation industry from 2015 to 2017,and to compare with the similar data of competitors in the same industry.Then the value chain of Xiamen airlines is decomposed.The external value chain of Xiamen airlines focuses on reducing costs and expenses,and the internal value chain focuses on ensuring product value-added.In addition,the results obtained by Xiamen airlines in cost control are extracted.Even when the cost of using passenger aircraft,fuel maintenance and other expenses are limited by the size of the company,Xiamen airlines can still minimize the unit cost through effective management methods such as improving the utilization rate of aircraft and carrying rate of passengers.At the same time Xiamen airlines to maintain a strong state of growth of the possibility of analysis and judgment.The successful experience of Xiamen airlines in business operation,such as strengthening scientific research and development and expanding market channels,is summarized for the reference of partners in the same industry,and feasible Suggestions are put forward for the optimization problems in business operation,so promote the sustainable and stable development of Xiamen airlines.