随着经济能力的提升,企业的战略成本管理方法也应该实时更新,不断发展。春秋航空公司作为国内廉价航空企业的代表,也在根据经济环境变化对自己的定位和未来发展方向,战略等做出调整,为维持和发展自己的客户群体做出努力。本文对国内外...随着经济能力的提升,企业的战略成本管理方法也应该实时更新,不断发展。春秋航空公司作为国内廉价航空企业的代表,也在根据经济环境变化对自己的定位和未来发展方向,战略等做出调整,为维持和发展自己的客户群体做出努力。本文对国内外战略成本管理的现状进行整合,运用战略定位法明确春秋航空的竞争战略,运用价值链分析法分析企业的成本动因,在客户数据收集及客户沟通方面分析暴露出的企业目前存在的问题和成因并进行简述。对春秋航空的战略成本及客户关系管理方法提出优化方向,指出公司内部可提升的业务,从多方面提出合理化建议,希望企业可以完善组织结构,控制费用支出,加强对部门沟通的重视。成本管理及维护客户关系的概念要从管理层到基层员工都贯彻落实,也可以考虑建立相近情况航空企业的战略联盟,相互交流先进经验。希望可以通过这些分析结果和建议解决企业面临的困境,提升企业财务绩效和运营效率,促进企业平稳,高质量发展。With the improvement of economic capacity, the strategic cost management methods of enterprises should also be updated in real time and continuously developed. Spring Airlines, as a representative of domestic low-cost airline enterprises, is also making adjustments to its own positioning and future development direction, strategy, etc. according to the changes in the economic environment, in an effort to maintain and develop its customer base. This paper integrates the current status of strategic cost management at home and abroad, uses the strategic positioning method to clarify Spring Airlines’ competitive strategy, uses the value chain analysis method to analyze the cost drivers of the enterprise, and analyzes the current problems and causes of the enterprise in terms of customer data collection and customer communication and briefly describes them. It proposes optimization directions for Spring Airlines’ strategic cost and customer relationship management methods, points out the business that can be upgraded within the company, and puts forward rationalization suggestions from various aspects, hoping that the company can improve its organizational structure, control expenses, and strengthen the importance of departmental communication. The concept of cost management and maintenance of customer relations should be implemented from management to grass-roots staff, but also consider the establishment of a strategic alliance of aviation companies in similar circumstances, and exchange of advanced experience with each other. It is hoped that the results of these analyses and recommendations can be used to solve the difficulties faced by enterprises, improve their financial performance and operational efficiency, and promote their smooth, high-quality development.展开更多
文摘随着经济能力的提升,企业的战略成本管理方法也应该实时更新,不断发展。春秋航空公司作为国内廉价航空企业的代表,也在根据经济环境变化对自己的定位和未来发展方向,战略等做出调整,为维持和发展自己的客户群体做出努力。本文对国内外战略成本管理的现状进行整合,运用战略定位法明确春秋航空的竞争战略,运用价值链分析法分析企业的成本动因,在客户数据收集及客户沟通方面分析暴露出的企业目前存在的问题和成因并进行简述。对春秋航空的战略成本及客户关系管理方法提出优化方向,指出公司内部可提升的业务,从多方面提出合理化建议,希望企业可以完善组织结构,控制费用支出,加强对部门沟通的重视。成本管理及维护客户关系的概念要从管理层到基层员工都贯彻落实,也可以考虑建立相近情况航空企业的战略联盟,相互交流先进经验。希望可以通过这些分析结果和建议解决企业面临的困境,提升企业财务绩效和运营效率,促进企业平稳,高质量发展。With the improvement of economic capacity, the strategic cost management methods of enterprises should also be updated in real time and continuously developed. Spring Airlines, as a representative of domestic low-cost airline enterprises, is also making adjustments to its own positioning and future development direction, strategy, etc. according to the changes in the economic environment, in an effort to maintain and develop its customer base. This paper integrates the current status of strategic cost management at home and abroad, uses the strategic positioning method to clarify Spring Airlines’ competitive strategy, uses the value chain analysis method to analyze the cost drivers of the enterprise, and analyzes the current problems and causes of the enterprise in terms of customer data collection and customer communication and briefly describes them. It proposes optimization directions for Spring Airlines’ strategic cost and customer relationship management methods, points out the business that can be upgraded within the company, and puts forward rationalization suggestions from various aspects, hoping that the company can improve its organizational structure, control expenses, and strengthen the importance of departmental communication. The concept of cost management and maintenance of customer relations should be implemented from management to grass-roots staff, but also consider the establishment of a strategic alliance of aviation companies in similar circumstances, and exchange of advanced experience with each other. It is hoped that the results of these analyses and recommendations can be used to solve the difficulties faced by enterprises, improve their financial performance and operational efficiency, and promote their smooth, high-quality development.