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大型超市商品成本內(nèi)部控制的研究本科會計專業(yè)畢業(yè)論文-資料下載頁

2025-06-27 14:32本頁面
  

【正文】 ficantly. Statistics show that the situation is moving in the right direction. During the World Air Transport Summit held in June, IATA said: The global air transportation industry39。s most difficult times are over, but challenges remain. It will take at least three years to recover the $81 billion drop in revenues in 2009. Compared to the difficult situation of foreign airlines, China Airlines are in the better situation, but should not be too optimistic. In 2009, China39。s civil aviation industry achieved revenue of 212 billion yuan with profit of billion, however, which was mainly caused by appreciation of the RMB exchange gains and jet fuel hedging. II. AIRLINE COST ANALYSIS Cost of China39。s airlines is posed of operating cost, sales expenses, administrative expenses, finance charges, aviation infrastructure construction funds, tax and associate charges and other costs. Operating cost accounts for about 73% of the total cost, which includes about 24% in fuel cost, 18% in the aircraft depreciation and maintenance cost, 13% in the airport landing and service fees, 9% in the air material cost, and 9% in wage cost and other. Basically fuel cost, aircraft depreciation and maintenance cost, airport landing and service fees are noncontrollable cost. Because the China Aviation Oil Holding Company almost entirely controls the import, storage, transportation of jet fuel. The domestic airlines have not alternative channel of longterm effective fuel supply, so they are powerless in controlling fuel cost. Similarly, the China Aviation Supplies Import amp。 Export Group Corporation is plenipotentiary of Chinese airlines for foreign plane purchasing, so the airlines can not play their orders directly to the aircraft manufacturers, which makes the purchasing price of aircraft at a high level. Moreover, most of the domestic airports are in the regional monopoly status. The available choices for airlines are very limited, so the airlines have no bargaining power. Therefore, the airlines should control cost from the relative controllable aspects.III. USING ECOMMERCE TO AIRLINE COST CONTROLEmerce refers to not only internetbased transaction but also all activities using electronic information technology on increasing publicity, lowering cost, adding value and creating business opportunities, which including a series of trade activities of procurement, product, storage, transportation, display, order and payment through the network. Now, in the most of China’s airlines, emerce is limited to eticket. However, the fact is that many other airline businesses can be achieved through emerce. Ebusiness is ideal platform for airline to implement cost control. IV. SOABASED AIRLINE E COMMERCE PLATFORMSOA(serviceoriented architecture) is the serviceoriented software developing idea and architecture, which is to solve business integration problem in the internet environment. SOA neutrally defines standardized interfaces, which can make services based on different hardware platforms, operating systems, even different programming languages municate with each other to achieve crossplatform portfolio of services. For the reason, the SOAbased airline emerce platform can unite airline’s information systems of different architectures together. In addition, SOA is dynamic flexibility, so this emerce platform can meet demand of expansion of airline business in the future. The SOAbased airline emerce platform will target the establishment of core business function controlled on airline’s own. Its background support system is build on the basic business functions, such as the departure control system, agent distribution system, tariffs system, payment system, frequent flyer system, air material inventory and procurement system, operation control system, financial management system, which support business logic by enterprise service bus, while business logic provide unique services to all channel applications in the consistent and flexible way. In a word, the SOAbased airline emerce platform will not only enable airline control product, channel, customer effectively, but also enable airline have a strong direct sales capabilities and cooperation initiative for B2B. Meanwhile, through this emerce platform, customer will receive consistent, seamless services, which help improve customer loyalty and revenue contribution. V. CONCLUSION In the information age, using puterbased, networkcentric information technology to control cost is a new idea and method for airline. The SOAbased airline emerce platform can fully integrate airline internal systems and external social resources, uniformly control and use core resources. With its help, the airline can not only control cost, but also have a new business model and great space for development. 基于電子商務(wù)的航空公司成本控制 摘要:現(xiàn)在航空公司的經(jīng)營狀況也不好。在這種情況下,成本控制對于航空公司是非常重要的。航空公司使用計算機和網(wǎng)絡(luò)為導向的信息技術(shù)是成本控制的一個新的想法和方法。本文首先分析了航空公司的成本構(gòu)成,然后介紹了如何使用電子商務(wù)對航空公司航材成本:銷售費用,財務(wù)費用,管理費用等,以控制成本。最后,面向服務(wù)架構(gòu)技術(shù)的基礎(chǔ)上,本文還介紹了如何整合內(nèi)部和外部信息資源,航空公司建立空中電子商務(wù)平臺,不僅有利于航空公司的成本控制,也有利于航空公司的創(chuàng)新業(yè)務(wù)模式,提高企業(yè)的競爭力。關(guān)鍵詞:航空;電子商貿(mào);成本控制;面向服務(wù)架構(gòu) 一 引言大蕭條以來,2009年航空運輸業(yè)進入有史以來最糟糕的一年。%,而貨物運輸?shù)男枨笤馐芨蟮拇驌?,%。世界各地?0家航空公司已由于缺乏資金而停止營業(yè),其中14家倒閉了。今年以來,隨著全球經(jīng)濟的復蘇,對空中交通的需求已顯著改善。統(tǒng)計數(shù)據(jù)顯示,這種情況在朝著好的方向發(fā)展。在6月舉行的世界航空運輸首腦會議上,國際航空運輸協(xié)會表示:“全球航空運輸行業(yè)的最困難的時期已經(jīng)結(jié)束,但挑戰(zhàn)依然存在,至少還需要3年才能收回在2009年損失的810億美元的收入?!敝袊鴩H航空公司與外國航空公司的困難局面相比較,處于較好的情況,但不應(yīng)過于樂觀。2009年,中國的民航業(yè)實現(xiàn)收入212億元人民幣,但是,這主要是人民幣匯率升值收益和噴氣燃料的對沖造成的。 二 航空公司的成本分析 中國的航空公司的成本由經(jīng)營成本,銷售費用,管理費用,財務(wù)費用,航空基礎(chǔ)設(shè)施建設(shè)資金,稅收及副收費等的成本分布。經(jīng)營成本約占總成本的73%,其中包括約24%的燃料成本,18%的飛機的折舊和維修費用,13%的機場著陸費和服務(wù)費,9%的空中材料成本,9%的工資和其他成本。基本上燃料費用,飛機折舊和維修費用,機場起降費和服務(wù)費是不可控成本。因為中國航空控股油料控股公司,幾乎完全控制噴氣燃料的進口,儲存,運輸。國內(nèi)航空公司沒有長期有效的燃料供應(yīng)替代通道,所以在控制燃料成本,他們是無能為力的。同樣,中國航空公司是由中國航空器材進出口集團公司全權(quán)代理采購外國飛機,因此航空公司不能把他們的訂單直接給飛機制造商,這使得飛機的購買價格始終在一個較高水平。此外,大多數(shù)國內(nèi)機場是在該地區(qū)處于壟斷地位,可供選擇的航空公司是非常有限的,所以航空公司沒有討價還價的能力。因此,航空公司應(yīng)該從相對可控方面控制成本。 三 使用電子商務(wù)航空公司成本控制 電子商務(wù)是指不僅基于互聯(lián)網(wǎng)的交易,并且所有業(yè)務(wù)采用電子信息技術(shù),提高宣傳,降低成本,增加價值和創(chuàng)造商機,其中包括了一系列的貿(mào)易活動如:產(chǎn)品的采購,儲存,運輸,陳列,通過網(wǎng)絡(luò)訂單和付款?,F(xiàn)在,電子商
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