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Research On Cost Management Of Aviation Material Pooling In China's Civil Aviation Industry

Posted on:2020-09-16Degree:MasterType:Thesis
Country:ChinaCandidate:Q LinFull Text:PDF
GTID:2392330590980867Subject:Accounting
Abstract/Summary:PDF Full Text Request
The three most critical cost elements of airlines are fuel,aircraft and aviation materials costs.Among them,due to the monopoly of fuel prices and the uncontrollable cost of aircraft,the control of aviation materials has become the most potential control point for airlines to optimize their cost structure and improve their operating conditions.At present,China's traditional aviation materiel management still has a very big improvement space.The inventory cost of single aircraft is very high and the inventory backlog is serious,but the guarantee rate of aviation materiel is far below the average level of foreign countries.Taking the Internet and big data technology as the background,and taking the supply chain cost management and aviation material cost theory as the theoretical basis,this article discusses the improvement of aviation material cost management model in the Internet plus era through case analysis and data calculation.Taking China Aviation Supplies Co.,Ltd.as a case,this article introduces in detail the concept and basic mode,the specific operation process and cost composition of Aviation Material Pooling,and discusses the main factors affecting the cost management and circulation control of the platform company.Then it analyses the cost management mode of aviation material pooling,and obtains the related cost savings under the model of pooling by means of data calculation.It also expounds the characteristics of aviation material pooling model,such as enhancing the pricing voice in the procurement process,reducing the cost of air material logistics clearance,scientific management to reduce the storage cost and so on.Through qualitative and quantitative analysis,this article demonstrates the enthusiasm of the cost management model of aviation material pooling.At the same time,the article also analyses the difficulties to the implementation of aviation material pooling model in China's civil aviation industry in terms of legal provisions,enterprise management transformation,domestic market development and capital support,and puts forward countermeasures and suggestions for the further implementation and improvement of aviation material pooling platform from the aspects of government fiscal policy support,platform infrastructure construction based on Internet and big data,industry cooperation and coordination mechanism,control of various links of air materials circulation,surplus air materials evaluation and export system,personnel team building and so on.Combining with the practical application background,this article studies theinnovative cost management model of aviation material pooling,which provides a new way of thinking for the civil aviation industry in aviation material management.The establishment of air material pooling model has played a great role in improving air material guarantee rate,reducing capital occupation and saving air material cost for airlines both theoretically and practically.It is necessary to further explore and practice in China's civil aviation industry.
Keywords/Search Tags:Internet, Aviation Material Pooling, Cost Management
PDF Full Text Request
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