美国西南航空内部控制案例分析——兼论中日航空业的困局

The Southwest Airlines Internal Control Case Analysis

美国西南航空创下了连续30多年赢利的业界奇迹。美国西南航空的成功,不仅在于和谐的企业文化、明确的制度管理和稳健的财务策略相结合的内部环境基础,也在于权变、协调的独特战略方向,以及对成本控制和成本效益的专注追求。

The southwest airlines has notched up 30 years profitable industry miracle. Investigate its differences, we can find the southwest airlines pays attention to the management of internal control to reach keep profits target escorting. The Southwest Airlines success, not only lies in the harmonious enterprise culture, clear system management and solid financial strategy that combines the internal environment of foundation, also lies in contingency, coordinate the unique strategic direction, and the cost control and cost effective dedicated pursuit.