航空公司航空油料成本管理研究

Airlines Management of CAF

运用成本动因(costdriver)理论,对航空油料成本生成的关键因素进行深入探讨,在理解和把握航空油料成本的内涵和运动规律的基础上,提出一种全新的航空油料成本核算和管理方法,即:以存货管理方法进行航空油料成本核算和管理;以多层面、多动因要素核算、分配和控制航空油料成本。

This paper delves into the key factors of CAF(cost of aviation fuel)employing the theory of cost driver.Based on a thorough and comprehensive understanding of CAF and its operating law it proposes a brand-new method,that is,to operate accounting and manage ment for CAF according to the management of stock and to conduct a multi-level account ing,dis-tributing and controlling of CAF with consideration of many driver factors.