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Research And Management Of Airline Strategic Cost

Posted on:2020-06-22Degree:MasterType:Thesis
Country:ChinaCandidate:Q W DengFull Text:PDF
GTID:2392330590993051Subject:Accounting
Abstract/Summary:PDF Full Text Request
With the increasingly fierce competition in the aviation market,how to obtain more profits in the current market has become a difficult problem for airlines to overcome.As a strategic industry with high investment and high risk,the aviation industry can not increase profits by blindly reducing investment.It is necessary to take into account the long-term development of the company,that is,to control the cost management,improve the backward cost management mechanism of the company,reduce the cost loss within the company,and achieve the purpose of increasing the profit amount.In order to improve the profitability of the company in the long term,it is necessary to effectively control the cost of the company and implement the strategic cost management strategy.The so-called strategic cost management is a new management model to maximize the economic benefits of the company from the perspective of the company's strategic development,according to the actual situation of the operating costs of different links,and to formulate management plans targeted to control the costs of each link within a certain range.Its purpose is not only to reduce unit cost,but also to analyze the drivers of cost at the source of cost,and to manage the value chain so that enterprises can obtain long-term and continuous competitive advantages.Taking China Southern airlines as the research object,this paper makes a detailed and comprehensive analysis of its existing strategic cost management methods,and puts forward some suggestions for its existing strategic cost management system.In the first part of this paper,the background environment of the research topic and its practical significance are described in detail.Then it mainly introduces the research contents,methods,contributions and shortcomings of this paper.The second part of the paper reviews and collates the current research status of related documents at home and abroad.It is intended to provide the current research environment and foundation for the next strategic cost management research.The third part of the paper summarizes the theory of strategic cost and its related concepts,and introduces its basic analysis tools,thus providing assistance for the following analysis of the strategic management status of Southern Airlines.The fourth part expounds and evaluates the present situation of strategic cost management of domestic and foreign airlines respectively,and provides a basis for the analysis and suggestions of the problems that occur in the current strategic cost management of Southern Airlines.The next part is an overview of the cost management status of Southern Airlines.The sixth chapter is the focus of this paper,and also the innovation of this paper,that is,based on the current situation of China Southern Airlines,the problems of its multi-method,multi-angle analysis and research,and on the basis of learning from foreign low-cost airlines experience on the basis of relevant improvement suggestions.This chapter USES the method of combining the five forces model and SWOT analysis to list the current internal and external competitive environment and advantages and disadvantages of China Southern Airlines,screen and analyze each output value link in the horizontal value chain and vertical value chain of China Southern Airlines,and sort out the structural and executive cost drivers respectively.In the process of writing this paper,the author through the interview of the staff of China Southern Airlines,concluded that the choice of model has a greater impact on the cost of staff training.Therefore,in this chapter,the author analyzes the characteristics of the existing main models of China Southern Airlines,and puts forward relevant purchase suggestions.It is hoped that the research suggestions in this paper will provide strategic cost management advice for Southern Airlines,and it is expected to provide feasible reference advice for the improvement and optimization of the internal management of civil aviation industry.
Keywords/Search Tags:Strategic cost management strategy, Cost analysis, Southern Airlines, Response strategies, Value chain
PDF Full Text Request
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