试析航空公司航材管理的经济效益

近年来，航空公司的经济效益一再滑坡，一个很重要的原因就是成本上升很快。航空公司成本费用中的很大一部分是航材费用。航材支出，不仅包括航材本身的价值，还包括航材占用资金本身的成本以及仓储费用和采购费用等，因此航材管理的经济效益对航空公司的经济效益有一定的影响和作用。分析了航材管理在航空公司中的地位和作用，剖析了体现航材经济效益的几个方面，针对影响航材管理的因素，提出了建立科学的航材管理信息系统、全面的成本管理和科学的成本核算方法及目标定额管理等几个方面，以加强和改善航材管理，提高航材管理的经济效益。

On the Benifit of Air Supplies Management in Airlines

The rapid increase in the overall cost in recent years constitutes one of the most important causes for the continuous declining in the economic results of our domestic airlines. Expenditures on air materials account for a major portion of airlines'current assets, not only including the value of air materials themselves but also the cost entailed in the capital invested in them, purchase handling and storage management expenses. Therefore the air materials management directly affects the economic results of airlines. This paper makes an analysis of the role played by air materials management in airlines'operation and the main aspects which embody the economic results. In dealing with the factors affecting air materials management, the paper proposes a scientific mangement information system, an all-round cost control and scientific cost accounting method and exercising the quota-reaching objective maagement system with a view to improving air material management and increasing its economic results.