航空企业维修成本控制
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摘要
航空维修成本在航空企业总成本中占据非常大的比例，有效控制维修成本对航空公司控制总成本具有重要作用。航空维修成本控制由于涉及面广，专业性强，国内航空公司对成本控制的某些先进方法尚在摸索中。这也正是国内航空公司维修成本控制与国际先进航空企业相比落后的地方。
本文希望通过对国际先进航空公司所使用的现代成本控制方法的阐述，并结合国航西南公司维修成本控制实践经验的剖析，试图探索出一种航空维修成本控制模式。借他山之玉，为我国航空业的维修成本控制做出一些贡献，是本文研究和写作的目的。
全文共分五个部分：
第一部分前言简要阐述了成本控制对航空公司生存和发展的重要意义，同时引出维修成本控制在航空企业总成本控制中的重要地位。
第二部分介绍了维修成本的构成，通过回顾航空业维修成本控制的发展历史及国内航空企业维修成本控制现状，找出国内航空企业在维修成本控制方面的不足和差距所在。
第三部分提出了维修成本控制的基本模式，包括组织制度建设、成本控制的战略性和系统性观点，现代成本控制方法的运用。在成本控制方法中具体介绍了战略成本控制、质量成本控制、供应链控制、以及航材存货控制的基本理论和运用。在战略成本控制中重点介绍了价值链分析方法、以SWOT为工具的战略定位分析方法、成本动因分析方法。在质量成本控制中重点介绍了可靠性管理。
第四部分结合国航西南公司维修成本控制实践，通过对国航西南公司各环
节维修成本控制的案例分析，说明维修成本控制理论模式在维修成本控制不同
、 环节的具体应用。西南航空公司对上述维修成本控制模式的实践探索，取得了
较好的效果，证明该模式是可行的。
第五部分简要分析了国航西南公司维修成本控制与国际水平还存在不足的
内外部环境因素，以及国际先进航空企业维修成本控制的新思想。希望借此为
国航西南公司及国内航空公司维修成本控制开拓新思路。
航空维修成本控制涉及企业战略管理、维修工程管理和财务管理，是一项
系统性的综合工程，很难找到与此有关的完善、系统的著述。本文写作过程中，
大量收集和参考了国内外专家学者的研究内容。通过本文的归纳总结，如果能
为我国航空维修成本控制做出微薄的贡献，本人深感欣慰。
Since the aero maintenance cost takes a very great portion of the total operation cost of airlines, it is important to control the maintenance cost effectively for total cost control. The aero maintenance cost control has the specific of wide rang relationship and strong profession. The domestic airlines are still on the way to find some advanced means to control the maintenance cost. This is why the level of maintenance cost control for the domestic airlines drops behind it for developed international airlines.
This article is hoped to find a effect mode of maintenance cost control by reviewing of the modern maintenance cost control applied by advance international airlines, combine with the analysis of the practice of Air China Southwest Company. It is the goal for this writing to improve the maintenance cost control for domestic aviation through the experiences from the advanced outside airlines.
This article includes five charts:
Chart 1 gives summary the significance of the cost control to the airlines' subsistence and development. And the importance of the maintenance cost control to the total operation cost control for the airlines is introduced.
Chart 2 introduces the construct of aero maintenance cost. And it point out the insufficiency and weakness of the maintenance cost control for domestic airlines by reviewing the history and current status of the maintenance cost control.
Chart 3provides a mode of the maintenance cost control, including the setup of organization, keeping the strategic and systemic viewpoint and the application of
modern cost control theory. It gives the detailed statement of the theory and application about Strategic Cost Management, Quality Cost Control, Supply Chain Management, and Spare Management. It is stressed for value chain analysis, SWOT analysis, cost driver analysis in the Strategic Cost Management statement. Reliability Maintenance Management is as an important part to be explained in Quality Cost Control statement.
Chart 4 gives a detailed analysis for the maintenance cost control of Air China Southwest Company. It explains how to apply the various theory of maintenance cost control at each key point. Air China Southwest Company achieves some effects by applying the above cost control mode. This experience shows that the mode is good.
Chart 5 provides a general analysis of the problem from the internal and external environment causing the difference of maintenance cost between Air China Southwest Company and advanced international airlines. Some new ideas for maintenance cost control raised by advanced outside airlines are introduced briefly.
The Maintenance Cost Control is a complex management since it related to enterprise strategic management, maintenance engineering management and financial management. It is hard to find a integrated and systemic statement about it. I have spent some time to collect the studies from many experts, and then finish this article. I will be very grateful if this writing could make any distribution to domestic aviation maintenance cost control.
本文希望通过对国际先进航空公司所使用的现代成本控制方法的阐述，并结合国航西南公司维修成本控制实践经验的剖析，试图探索出一种航空维修成本控制模式。借他山之玉，为我国航空业的维修成本控制做出一些贡献，是本文研究和写作的目的。
全文共分五个部分：
第一部分前言简要阐述了成本控制对航空公司生存和发展的重要意义，同时引出维修成本控制在航空企业总成本控制中的重要地位。
第二部分介绍了维修成本的构成，通过回顾航空业维修成本控制的发展历史及国内航空企业维修成本控制现状，找出国内航空企业在维修成本控制方面的不足和差距所在。
第三部分提出了维修成本控制的基本模式，包括组织制度建设、成本控制的战略性和系统性观点，现代成本控制方法的运用。在成本控制方法中具体介绍了战略成本控制、质量成本控制、供应链控制、以及航材存货控制的基本理论和运用。在战略成本控制中重点介绍了价值链分析方法、以SWOT为工具的战略定位分析方法、成本动因分析方法。在质量成本控制中重点介绍了可靠性管理。
第四部分结合国航西南公司维修成本控制实践，通过对国航西南公司各环
节维修成本控制的案例分析，说明维修成本控制理论模式在维修成本控制不同
、 环节的具体应用。西南航空公司对上述维修成本控制模式的实践探索，取得了
较好的效果，证明该模式是可行的。
第五部分简要分析了国航西南公司维修成本控制与国际水平还存在不足的
内外部环境因素，以及国际先进航空企业维修成本控制的新思想。希望借此为
国航西南公司及国内航空公司维修成本控制开拓新思路。
航空维修成本控制涉及企业战略管理、维修工程管理和财务管理，是一项
系统性的综合工程，很难找到与此有关的完善、系统的著述。本文写作过程中，
大量收集和参考了国内外专家学者的研究内容。通过本文的归纳总结，如果能
为我国航空维修成本控制做出微薄的贡献，本人深感欣慰。
Since the aero maintenance cost takes a very great portion of the total operation cost of airlines, it is important to control the maintenance cost effectively for total cost control. The aero maintenance cost control has the specific of wide rang relationship and strong profession. The domestic airlines are still on the way to find some advanced means to control the maintenance cost. This is why the level of maintenance cost control for the domestic airlines drops behind it for developed international airlines.
This article is hoped to find a effect mode of maintenance cost control by reviewing of the modern maintenance cost control applied by advance international airlines, combine with the analysis of the practice of Air China Southwest Company. It is the goal for this writing to improve the maintenance cost control for domestic aviation through the experiences from the advanced outside airlines.
This article includes five charts:
Chart 1 gives summary the significance of the cost control to the airlines' subsistence and development. And the importance of the maintenance cost control to the total operation cost control for the airlines is introduced.
Chart 2 introduces the construct of aero maintenance cost. And it point out the insufficiency and weakness of the maintenance cost control for domestic airlines by reviewing the history and current status of the maintenance cost control.
Chart 3provides a mode of the maintenance cost control, including the setup of organization, keeping the strategic and systemic viewpoint and the application of
modern cost control theory. It gives the detailed statement of the theory and application about Strategic Cost Management, Quality Cost Control, Supply Chain Management, and Spare Management. It is stressed for value chain analysis, SWOT analysis, cost driver analysis in the Strategic Cost Management statement. Reliability Maintenance Management is as an important part to be explained in Quality Cost Control statement.
Chart 4 gives a detailed analysis for the maintenance cost control of Air China Southwest Company. It explains how to apply the various theory of maintenance cost control at each key point. Air China Southwest Company achieves some effects by applying the above cost control mode. This experience shows that the mode is good.
Chart 5 provides a general analysis of the problem from the internal and external environment causing the difference of maintenance cost between Air China Southwest Company and advanced international airlines. Some new ideas for maintenance cost control raised by advanced outside airlines are introduced briefly.
The Maintenance Cost Control is a complex management since it related to enterprise strategic management, maintenance engineering management and financial management. It is hard to find a integrated and systemic statement about it. I have spent some time to collect the studies from many experts, and then finish this article. I will be very grateful if this writing could make any distribution to domestic aviation maintenance cost control.
引文
1、Don R．Hansen[美] Maryanne M．Mowen[美]：成本管理-决算与控制，中信出版社，2003年1月
2、Fred R．David[美]：战略管理，经济科学出版社，2001年10月
3、陈正奎：美菱从六个方面实施目标成本管理，财务与会计，2000年3月
4、覃艳玲等：论战略成本管理在邯钢的运用，财务与会计，1999年12月
5、汤谷良等：大力推进预算管理 细化财务控制，财务与会计，2000年10月
6、焦跃华：论现代成本控制目标，财务与会计，2000年11月
7、帕特里夏．布朗著，成磊译：更为有序的库存管理，航空维修与工程，2003年4月 No．214
8、张亚：浅谈航材的成本控制，适航与维修，2003．4
9、刘悦梅：航材保障率和库存评估指标初探，适航与维修，2003．4
10、王群：航空器系统预防性维修最优化模型的研究，适航与维修，2003．4
11、朱美华：战略成本管理的内容及分析， http://www.chinaacc.com/new/2003 4/30418091127.htm
12、刘丽文：质量成本的一般分析 http://www.chinaacc.com/new/2002 12/21231103822.htm
2、Fred R．David[美]：战略管理，经济科学出版社，2001年10月
3、陈正奎：美菱从六个方面实施目标成本管理，财务与会计，2000年3月
4、覃艳玲等：论战略成本管理在邯钢的运用，财务与会计，1999年12月
5、汤谷良等：大力推进预算管理 细化财务控制，财务与会计，2000年10月
6、焦跃华：论现代成本控制目标，财务与会计，2000年11月
7、帕特里夏．布朗著，成磊译：更为有序的库存管理，航空维修与工程，2003年4月 No．214
8、张亚：浅谈航材的成本控制，适航与维修，2003．4
9、刘悦梅：航材保障率和库存评估指标初探，适航与维修，2003．4
10、王群：航空器系统预防性维修最优化模型的研究，适航与维修，2003．4
11、朱美华：战略成本管理的内容及分析， http://www.chinaacc.com/new/2003 4/30418091127.htm
12、刘丽文：质量成本的一般分析 http://www.chinaacc.com/new/2002 12/21231103822.htm