| Economic construction and reform, which is to build the well-to-do society completely as a centre of the first 20 years of this century, helps our country to realize its object from big country of civil aviation into powerful country of civil aviation, which is a historical leap. Meanwhile, the maximization and the transnational of the airline of the world integrates and serves globalization of the area of aviation market, and this has the enormous impact on subject - transport enterprise of aviation in our country. Seize the opportunity, meet challenge, create and keep the long-term competition advantage; it is a strategic choice in the face of the historic mission of transport enterprise of civil aviation of our country. Though the theoretic circle does not comply with the understanding of strategic cost management (SCM), the importance of promoting enterprise competitiveness has been widely accepted. All along theoretic circle pays close attention to their practice situation. Applying SCM theory to civil aviation transport enterprise of our country has both realistic meaning and theoretic value.This text regards SCM theory as guide, probes how to manage and help the transport enterprise of civil aviation of our country to create the competition advantage with cost management as the temporary lodging. In order to serve the development of the civil aviation industry and try to offer some micro materials for accounting theoretical research at the same time.In order to improve the value of this text, the text selects strategic cost management, manages to analyze strategic cost through the application of analytic tool, attempts to create and keep competition advantage of civil aviation transport enterprise of our country with this realization. The text is divided into four chapters.Chapter One is the foreword, it points out the interaction ofcompetitiveness, strategic management and cost management, draws in the significance of using strategic cost management in transport enterprise of civil aviation of our country.Chapter Two proves the necessity and feasibility of applying SCM in transport enterprise of civil aviation of our country from external environment condition and inside terms.Chapter Three manages to apply analytic tool of SCM in transport enterprise of civil aviation. In view of the application study characteristic of this text, Chapter Three constructs the main content. Chapter Three bears the function of annotating the first and second chapter indirectly. Chapter Three includes two major parts:Part One analyzes in brief the connotation and operation meaning of the analytic tool of SCM, which finishes the transition from theory into practice use.Part Two is about the application of analytic tool of value chain, cost driver and strategic posting. Part Two is the core of this text.As the last part of this text, Chapter Four extends the theories of chapter One and chapter Two, summarizes the research results of chapter Three, brings forward four options about how to apply SCM in transport enterprise of civil aviation of our country: Construct the system of modern enterprise; Train the strategic eyes ,establish the systematic idea; Catch the overall arrangement of course, dispose of flight design, the allocation of aircraft and the human resources management; Make full use of the information technology means.This text studies systematically the cost management of civil aviation, possesses stronger actual combat nature and some academic value.The innovations of the thesis:(1)Choose civil aviation transport enterprise that I take office as sample of studying.(2) Select the analytic tool of SCM with more operating functions to analysis.(3) Adopt a large amount of instances to prove. |
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