With the advent of the era of globalization, the role played by air transport companies is becoming more and more important. The following is a sample of an excellent paper on airlines that I have compiled for you in the hope that it will help you, welcome to read it!

Airline's excellent essay 1

Analysis of airline aircraft supplies cost management

Abstract: To identify the problems and weaknesses of the airline aircraft supplies cost management, the right remedy, to take a variety of means, the whole staff, the whole process of control, to enhance the level of cost control of the aircraft supplies to reduce costs and enhance the competitiveness of the airline.

Keywords: aircraft supplies; cost management; weak links; enhancement

I. Introduction to the cost of aircraft supplies in the airline

1. The definition and scope of the cost of aircraft supplies.

The full name of the aircraft supplies on board, in order to protect the needs of the flight crew and passengers, with a variety of consumables and appliances on board (excluding meals). Mainly includes small food (nuts, small cookies, etc.), beverages, alcohol, service supplies (cups, slippers, blankets, small towels, etc.), hygiene products (perfume, soap, tissues, etc.), tableware (bowls, plates, coffee pots, etc.) and other categories, characterized by a wide range of unit value is relatively low.

2. Strengthen the importance of machine supply cost management.

The cost of aircraft supplies in the airline operating costs accounted for a relatively low, but from the absolute amount of view, is still a large amount of costs: to a 50 aircraft size of medium-sized airlines, for example, the annual expenditure of aircraft supplies is about 40 million yuan. The current high oil prices, airlines, the rigid operating costs remain high, the entire aviation industry in the edge of the micro-profit and loss hovering, the company's jet fuel, landing and other major cost control has been done very carefully, the next step to do a good job of this relatively small cost control of aircraft supplies, the survival and development of the airline has a pivotal role.

Second, the current airline aircraft supplies cost management problems and weaknesses

(a) the procurement process is flawed

1. The cost of aircraft supplies do not pay enough attention. Compared with the cost of jet fuel, landing and other major items, the control of the cost of aircraft supplies is relatively sloppy, the front-end procurement process lacks a clear process and rules and regulations, and there are often irregularities in the business sector of self-purchase and self-consumption.

2. Purchase agreement signing process is not standardized. The signing of the procurement agreement, financial and other supervisory departments involved in the negotiations in the early stage is not enough, often the main terms of the agreement is basically determined by the relevant departments again after the countersigning; pre-supplier qualifications, industry surveys and other related work is not done in a detailed manner, the cooperation is prone to suppliers to provide unqualified quality of goods, the issuance of bills is not legal and other issues to the company's risks and losses.

(2) Inventory and distribution management is relatively sloppy

1. Inventory management of machine supplies is decentralized and lacks information means.

Because of the wide variety of aircraft supplies, many companies are managed by the cabin, aircraft services, finance and other departments, relatively decentralized and inconsistent policy, the departments basically rely on manual or spreadsheet management, the lack of professional information software, inefficiency, and unable to monitor the inventory in a timely manner and to reduce the unreasonable loss.

2. Distribution plan is not fine, lack of flexibility.

The business department's aircraft supply flight distribution plan is often formulated after a long period of time without adjustment, the lack of regular comparison with the actual implementation of the analysis of the mechanism, can not be based on the actual situation of the change, the flexibility of adjusting the plan, easy to cause the waste of aircraft supply and abnormal loss.

(3) The phenomenon of abnormal wear and tear of on-board supplies is prominent

1. The abnormal damage of appliances caused by brutal use.

Some of the relevant personnel do not take care of the in-flight utensils, savage loading and unloading in the process of distribution and recycling, and do not follow the operating procedures in the process of use, blind operation, resulting in a high rate of damage to the meal utensils, which greatly increases the cost of in-flight supplies.

2. Unnatural loss of aircraft supplies caused by crew and other staff members' illegal smuggling.

Although most companies have introduced penalties for employees stealing onboard supplies, the lack of effective monitoring means and methods, the provisions basically stay on paper, it is difficult to effectively implement, the abnormal loss of machine supplies remains high.

Three, to improve the level of cost management of the airline aircraft supplies a few practices

(a) to strengthen the procurement management of aircraft supplies to strengthen the feed-forward control

1. by the professional department of the organization of public procurement.

Designate a specialized department responsible for the procurement of machine supplies, business departments put forward the demand, led by the procurement department, joint business, finance, discipline inspection and other departments to set up a procurement team on the large procurement of public bidding, to avoid the use of the department to contact the supplier directly for procurement.

2. Refine the agreement signing process, clarify the rights and responsibilities of each department.

The issuance of contract management regulations to standardize the agreement signing process in all aspects of the operation, the responsibility is clear to the department, the large amount of contracts need to set up a joint team to participate in the whole process of agreement signing.

(2) Improve the inventory control ability, strengthen the distribution plan control

1. Refinement of the treasury management system, pay close attention to the implementation.

Establish a strict inventory management system for machine supplies, centralize the management of machine supplies to the treasury department, the use of the department in accordance with the prescribed process of collocation, the financial and disciplinary departments to monitor, and regularly organize physical inventory, strict control of inventory loss.

2. The introduction of information technology means to improve the efficiency and quality of treasury management.

According to the size of the company timely introduction of the appropriate inventory management information systems, such as warehouse management software, bar code system, etc., and gradually abandon the manual accounts for management, improve efficiency and cost savings.

3. Establishment of distribution plan development and tracking analysis process.

Strengthen the supervision of the quality of the machine supply distribution plan development, the establishment of the distribution plan tracking analysis mechanism, regular analysis of the actual implementation of the distribution plan, according to the changes in the situation, and constantly amend and adjust the distribution plan to improve the accuracy of the distribution plan, which not only reduces the cost of distribution, but also reduces the recovery of the abnormal loss of the link.

(C) Strengthen the monitoring of the process of using machine supplies, refine the provisions, and implement the responsibility

1. Establish a strict management system for the use of machine supplies, and clarify the management responsibility. Refine the operation specification of machine tools, establish a system of rewards and punishments for abnormal loss of machine tools, and implement the management responsibility of each machine tool to an individual.

2. Leaders led the establishment of a joint team, on-site inspection issues. The competent leadership led by the disciplinary inspection, business and other departments to form a joint inspection team, the use of unannounced visits, surprise inspections and other methods of flight aircraft supplies use of random checks, found that the problem of on-site forensics.

3. Strict accountability system, found that the problem is dealt with according to the rules. The violation of the aircraft supplies management fixed personnel, after the verification of the strict accordance with the system of rewards and punishments to deal with, so that the real because of violations of the law by the severe punishment, only fair and impartial, strictly according to the rules to ensure that the relevant system of the real landing.

(D) Optimize the recovery process of machine supplies, strengthen the recovery control of machine supplies

1. Combine the recovery process of machine supplies to improve efficiency.

The recovery process of machine supplies is carefully sorted out, and those working links that affect efficiency are redesigned to simplify the handover procedures as much as possible to meet the needs of internal control, and the conditions can be used with the help of information technology systems, scanning and other means of hand-held terminals to improve efficiency.

2. Establish a system of rewards and penalties to assess the recovery error rate.

The management specification of the machine supply recovery was issued, the machine supply recovery was checked regularly, the recovery discrepancy rate was assessed, and the checking result was informed to the planning department in a timely manner to assist the planning department to improve the quality of the plan.

3. The warehouse establishes a storage area for recycled machine supplies, which is under separate control.

In the machine supply warehouse, a special storage area for recycled machine supplies was set up, detailed procedures and regulations for the redistribution of recycled machine supplies were formulated, and the inspection and statistics of recycled machine supplies were strengthened, so as to enhance the quality of control through the separate control of recycled machine supplies.

Fourth, the airline a few points of experience in the management of aircraft supplies

1. The whole process of control of the cost of aircraft supplies.

The focus of the management of the cost of aircraft supplies can not only be placed on the financial audit link, but should expand the scope of the procurement process from the beginning, the control of procurement costs; to strengthen the use of the process of control, reduce unreasonable losses; refine the bill audit and special analysis, to achieve the whole process of control of the aircraft supplies business.

2. Machine supply cost control.

The management of machine supply cost is only through the efforts of the financial department is very difficult to promote and implement, the airline should increase the importance of the cost of the strengthening of the system construction and cultural publicity, so that the procurement, business, treasury and other departments of the staff are able to recognize the importance of cost control, mobilize the whole staff to strengthen the cost of machine supply monitoring.

3. Continuous implementation and improvement of control measures.

After the introduction of the management standards and control measures for aircraft supplies, in order to truly realize the role of cost optimization, it is necessary to pay close attention to the implementation of the violations of the continuous inspection and processing, and in accordance with the actual situation of the continuous adjustment and improvement of the control measures, and gradually form a full range of control mechanisms for the aircraft supplies.

The airline's excellent thesis 2

A brief exploration of the airline risk prevention system establishment

Abstract:

The airline through the establishment of the event of the pre-prevention, process control, late to make up for the risk prevention and control mechanism, the establishment of the risk control department within the company to carry out unified management of the relevant work. The purpose of the airline risk prevention and control mechanism is to unify the daily operation activities of the airline into the legalized management, in order to reduce the daily operation costs of the company, enhance the daily operation efficiency of the airline, and provide institutional protection and support for the operation and development of the airline.

Keywords:

Enterprise Risk; Internal Control; Management System; Mechanism Construction

1 The Concept of Risk

The term risk itself is neutral, i.e., there is no good or bad in risk itself. Risk is an intrinsic characteristic of human activity, and it arises from the unpredictability of future outcomes. Therefore, risk is often defined as exposure to uncertainty about future outcomes. Uncertainty can be thought of as a probability distribution of the occurrence of one or several events (outcomes). In terms of risk management practice, the possible future outcomes and the probability distribution characteristics they obey are often unknowable. Therefore, when people manage risks, they often need to make subjective inferences and develop systems and systems for wind management. The airline risk prevention system is based on the above knowledge to establish.

2 Ideas for airline risk prevention and control

2.1 Preventive work is the cornerstone

If we focus only on remedial work after the occurrence of a risk event, it often implies higher costs and more ineffective results, and it is often the case that third parties, such as the courts and arbitration, intervene in the case of a bad event or a legal proceeding, which can be resolved more easily than direct measures taken internally. It is much more costly than taking direct action within the airline, and the outcome is uncertain. For example, when airlines are involved in disputes arising from economic contracts or labor contracts, sometimes they have a chance of winning from a legal point of view, but due to the influence of the rule of law environment, media public opinion, or macro interventions, the outcome is negative, or there are difficulties in the implementation process after winning the case. Another example is that some investment activities often fail due to the lack of prior precautions. Effective precautionary measures can promote the airline to strengthen its own immune system, prevent risks and prevent, effectively improve the ability to resist risks, to protect the airline normal, sustainable, healthy operation, to achieve twice the result with half the effort.

2.2 Process control is the key

If the early attention to prevention, but in the process of ignoring the control to follow up, in case of risk events and cause irreparable losses and then think of ways to make up for it, also known as the same as the sheep to mend the prison, not only to make the company fall into a passive situation, but also most of the time in the matter of fruitless. For example, when a contract is signed, the company is very favorable, but in the implementation of the travel stage, there are still many uncertainties, a variety of meetings, memoranda of understanding, supplemental agreements, etc. will have an impact on the original terms. Another example is the problem of arrears, which is a headache for some agencies, and mostly stems from the lack of effective process follow-up and control. Therefore, the process control of risk is the key factor of risk prevention, which is related to the direction and effectiveness of risk management, and should be y integrated into every step of the airline's operation, every functional department, until every workstation. Only process control is in place to ensure that the airline risk prevention system effectively play a role.

3.1 Integration

As an important part of the company's overall management system, the airline's risk prevention and control mechanism should be integrated with other management systems, and at the same time, there is a consistency in the construction costs and benefits.

3.2 Integration

The airline risk prevention and control mechanism should focus on the details of each item and the close coordination of all relevant internal departments, in order to closely linked and inseparable management, in order to achieve the expected purpose of prevention and process control.

3.3 Practicality

The construction of risk prevention and control mechanism of the airline must pay attention to be able to closely integrate with the company's existing mode of operation, the current situation of the personnel, the external environment, the corporate culture and other elements, through the refinement of measures and strengthen the docking mode, to ensure that it is realistic and operable.

4 Structure of airline risk management

4.1 Establishment of the Risk Management Committee

By the airline's top management is responsible for the decision-making leadership and professionals. It is responsible for organizing and leading the risk prevention and control work of the airline, and organizing the formulation of the overall risk prevention and control objectives, work programs and implementation plans.

4.2 Formation of Compliance Review Committee

Consisting of professional departments and inviting external experts to join when necessary. It is responsible for conducting a comprehensive analysis and inspection of the compliance of the airline's operation and management, and proposing timely improvement plans for the discovery of possible future risk events as well as the failure and loss of control of the risk policy.

4.3 Establishment of Risk Management Committee Office

Composed of relevant business personnel. It is responsible for formulating the risk management system of the airline under the leadership of the Management Committee, organizing the implementation of relevant preventive and control measures, preparing relevant risk assessment reports, and coordinating the collaboration of risk management related aspects.

5 Contents of the airline risk management system

5.1 Establishment of the airline risk prevention and control system structure

The airline risk prevention and control system should be based on the main risk elements of airline management, specifically the following nineteen: (1) Asset Management; (2) Procurement; (3) Engineering Projects; (4) Funding Activities; (5) Contract Management; (6) Contract Management; and (7) Risk Management; (8) Risk Management; (9) Risk Management; (10) Risk Management; and (11) Risk Management. (6) Sales Operations; (7) Human Resources; (8) Production Operations; (9) Information Systems; (10) Organization; (11) Internal Information Communication; (12) Safety Operations; (13) Corporate Culture; (14) Financial Reporting; (15) Comprehensive Budgeting; (16) Development Strategies; (17) Business Outsourcing; (18) Social Responsibility; (19) Risk Assessment and Response. The above nineteen elements are the core of airline risk management, which can be gradually improved according to the specific situation of the company.

5.2 Risk Management Evaluation

The construction and operation of the risk prevention and control system of the airline is long-term and continuous. According to changes in the macroeconomic environment and the company's medium- and long-term operation strategy

constantly adjusted, the risks faced by the airline is also constantly changing with the times. At this time, it is necessary to reassess the various types of risk changes faced by the company, and timely adjustment of the company's risk prevention and control mechanism is reasonable. For example, some years ago, the state of the then-implemented company law was significantly revised, many of the rules of business activities at the time of the change, such as the articles of association of the company's importance has been greatly increased, so that the improvement of the airline's risk prevention and control system puts forward new requirements for the airline's asset management, procurement business, contract management, production and operation, outsourcing, engineering projects, and so on a series of risk management projects to be adjusted. Therefore, it is necessary to standardize and normalize the risk assessment of airlines' daily operations. Through the daily operation of the airline's important matters related to a comprehensive sorting survey, according to the annual work plan, the formulation of risk prevention and control of key points, do a good job of risk prevention and control of effective planning and other work.

6 airline risk prevention and control mechanism construction sequence

6.1 due diligence

airline risk prevention and control mechanism based on the nineteen risk elements have a certain degree of relative independence, each company in the construction of their own mechanism based on their own different characteristics and the actual reality of the situation, the airlines in the process of carrying out the relevant work. In the process of carrying out the relevant work, each airline focuses on the main risk elements in its daily management differently. In order to ensure that the risk elements of the airline risk prevention and control mechanism and the airline's own management system to match the construction of the risk elements of the practicality, the first need to carry out thorough due diligence.

6.2 System Construction

After thorough and rigorous due diligence, the airline gradually builds the elements of the risk prevention and control mechanism, including the templates of the elements, operational guidelines, risk tips, process control, etc., and incorporates the existing relevant systems of the airline into the risk management system.

6.3 Systematic Training

Every employee of the airline, from the management down, should have a full understanding of the risk elements of the airline's risk prevention and control mechanism in their daily work and consciously carry out the relevant contents in their work. The relevant training work should be fully considered at the initial stage of the project and implemented in tandem with the development of the project.

6.4 Implementation

After the system construction of the airline risk prevention and control mechanism and the related training and publicity work are completed, it enters the implementation stage. The key point of this phase is to make every employee of the company consciously, naturally, voluntarily and meticulously carry out the relevant contents in his/her daily work.

6.5 Follow-up corrections

In the specific implementation of the airline risk prevention and control mechanism, for the presentation of the relevant issues, by the ad hoc organization of the personnel to make timely and effective adjustments and corrections to ensure that the system operates effectively.

In short, the airline risk prevention and control mechanism of the system construction of the healthy and orderly development of the airline is essential, need to get the airline management attaches great importance to make scientific and reasonable arrangements, and supplemented by the various departments of each link of the close cooperation and strong implementation. The goal of the airline risk prevention and control mechanism is to integrate all daily operation activities of the company into risk and rule of law management, in order to reduce the daily operation costs, improve the daily operation efficiency of the airline, and provide systematic guarantee and support for the operation and development of the airline. Only if the elements of the airline risk prevention and control system are running well, can we ensure that the overall risk of the airline is controllable, and provide a strong guarantee for the airline's sustainable and efficient growth.

References

[1] He Qingguang, Wang Yumei. Internal Control and Prevention and Mitigation of Corporate Risks [J]. Economic and Social Development, 2004,(8).

[2]Wang Xing. Study on the Introduction of Risk Management in the Construction of Enterprise Internal Control [J]. Modern Business, 2009,(6).

[3]Gao Lv. Enterprise comprehensive risk management practice (second edition) [M]. Beijing: Economic Management Press, 2012, (6).

[4]COSO developed and published in the United States, translated by Hongxing Fang and Hong Wang. Enterprise Risk Management? An Integrated Framework [M]. Shenyang: Northeast Finance and Economics University Press, 2005, (9).

[5] Hu Jiewu, Wan Lishuang. Enterprise risk management [M]. Beijing: Beijing Jiaotong University Press, 2009, (9).

[6]Shanghai National Accounting Institute. Enterprise risk management [M]. Beijing: Economic Science Press, 2012, (6).

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