CN104463413A - Airport passenger unit income, cost and profit calculating and analysis method - Google Patents

Airport passenger unit income, cost and profit calculating and analysis method Download PDF

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CN104463413A
CN104463413A CN201410602770.3A CN201410602770A CN104463413A CN 104463413 A CN104463413 A CN 104463413A CN 201410602770 A CN201410602770 A CN 201410602770A CN 104463413 A CN104463413 A CN 104463413A
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cost
unit
income
airport
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高利佳
熊英
周乐华
王四晶
石云萍
雷宁
董琼
张爱华
李颖
刘展
冯瑞霞
郑阳
林松
黄明
贾琼
范威远
李晓津
卫红
张永莉
田延
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BEIJING CAPITAL INTERNATIONAL AIRDROME Co Ltd
Civil Aviation University of China
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Abstract

The invention relates to an airport passenger unit income, cost and profit calculating and analysis method. The airport passenger unit income, cost and profit calculating and analysis method includes the steps of classifying 68 classes of passengers in an airport; calculating apportioning coefficients of the 68 classes of passengers; calculating the unit passenger income; calculating the unit passenger cost; calculating the unit profit of a certain class of passengers; conducting summarizing, analysis and the like. According to the method, calculation is carried out according to the airport aviation passenger actual handling capacity, and results calculated under the standard conditions are related to the income and the cost. As the cost shared by various classes of passengers for bearing different cost driver selections directly influences the unit passage income condition, the income, cost and profit system output result in the passenger layer can be perfected; meanwhile, as the policy test result is increased to be brought into the system output result, related financial accounting can be carried out from the realistic perspective, and studying and judgment can be carried out from the future management perspective.

Description

一种机场旅客单位收入、成本及利润计算分析方法An airport passenger unit income, cost and profit calculation and analysis method

技术领域technical field

本发明属于机场旅客收益计算技术领域，特别是涉及一种机场旅客单位收入、成本及利润计算分析方法。The invention belongs to the technical field of airport passenger income calculation, in particular to a calculation and analysis method for airport passenger unit income, cost and profit.

背景技术Background technique

机场收入、成本和获利分析系统应该可以从旅客、航班、航线、航线网四个层面进行，行业内现有的系统对该领域的研究仅包括航班、航线和航线网络等三个层次，但缺少旅客层次，因此不利于管理者结合机场战略布局航空旅客的决策。The airport revenue, cost and profit analysis system should be able to carry out the four levels of passenger, flight, route and route network. The existing systems in the industry only include three levels of flight, route and route network. The lack of passenger hierarchy is not conducive to the decision-making of managers in combination with the airport's strategic layout of air passengers.

发明内容Contents of the invention

为了解决上述问题，本发明的目的在于提供一种机场旅客单位收入、成本及利润计算分析方法。In order to solve the above problems, the object of the present invention is to provide a method for calculating and analyzing airport passenger unit revenue, cost and profit.

为了达到上述目的，本发明提供的机场旅客单位收入、成本及利润计算分析方法包括按顺序执行的下列步骤：In order to achieve the above object, the airport passenger unit revenue, cost and profit calculation and analysis method provided by the present invention includes the following steps performed in order:

步骤1)机场68类旅客的分类：根据机场中转旅客定义，把机场旅客分成3种中转方式，13组中转情况、68类中转旅客群；Step 1) Classification of 68 types of passengers at the airport: According to the definition of airport transfer passengers, airport passengers are divided into 3 types of transfer methods, 13 groups of transfer situations, and 68 types of transfer passenger groups;

步骤2)测算68类旅客分摊系数：即在68类旅客分类的基础上，计算68类旅客中每类旅客占机场总吞吐量的比值；Step 2) Calculating the allocation coefficient of 68 types of passengers: that is, on the basis of the classification of 68 types of passengers, calculate the ratio of each type of passengers in the 68 types of passengers to the total airport throughput;

步骤3)计算单位旅客收入：计算68类旅客中某类旅客的单位旅客带来的收入；Step 3) Calculate unit passenger income: calculate the income brought by the unit passenger of a certain type of passenger among the 68 types of passengers;

步骤4)计算单位旅客成本：计算68类旅客中某类旅客需要承担的单位旅客成本；Step 4) Calculate the unit passenger cost: calculate the unit passenger cost that a certain type of passenger in the 68 types of passengers needs to bear;

步骤5)计算某类旅客的单位利润：计算68类旅客中某类旅客的单位旅客利润；Step 5) Calculate the unit profit of a certain type of passenger: calculate the unit passenger profit of a certain type of passenger among the 68 types of passengers;

步骤6)汇总和分析：根据步骤2)—步骤5)计算全部68类旅客的单位旅客收入、成本、利润的实际数据结果，并通过改变某类旅客数量、收入和成本数据进行管理试验，最终得出包含根据实际运营数据得出的68类各类旅客的单位旅客收入、成本、利润的管理试验结果。Step 6) Summarize and analyze: Calculate the actual data results of unit passenger income, cost, and profit of all 68 types of passengers according to step 2)-step 5), and conduct management experiments by changing the number, income, and cost data of certain types of passengers, and finally The management test results including the unit passenger income, cost and profit of 68 types of passengers obtained according to the actual operation data are obtained.

在步骤2)中，所述的分摊系数计算方法为：首先准确测算68类旅客中各类旅客的总量，然后计算68类旅客中各类旅客的总量占计算期机场总吞吐量的比；此比值即为分摊系数。In step 2), the calculation method of the apportionment coefficient is: first accurately measure and calculate the total amount of all types of passengers among the 68 types of passengers, and then calculate the ratio of the total amount of each type of passengers among the 68 types of passengers to the total airport throughput during the calculation period ; This ratio is the apportionment coefficient.

在步骤3)中，所述的单位旅客收入的计算方法包括下列步骤：In step 3), the calculation method of the unit passenger income includes the following steps:

步骤3.1)确定某类旅客收入:确定68类旅客的收入计算；Step 3.1) Determine the income of a certain type of passenger: determine the calculation of the income of 68 types of passengers;

以直接、间接方式进入航站楼的收入合计即机场的总收入，相当于：The sum of the income directly and indirectly entering the terminal building is the total income of the airport, which is equivalent to:

机场的总收入＝各航站楼收入合计；The total revenue of the airport = the total revenue of each terminal building;

航站楼收入＝非航功能区收入+航空功能区收入，Terminal revenue = non-aeronautical functional area revenue + aviation functional area revenue,

航站楼收入合计×某类旅客的分摊系数＝该类旅客收入合计；Total revenue of the terminal × sharing coefficient of a certain type of passenger = total revenue of this type of passenger;

步骤3.2)确定旅客单位收入:在步骤3.1)的基础上，计算68类旅客中某类旅客的单位旅客带来的收入：Step 3.2) Determine passenger unit income: on the basis of step 3.1), calculate the income brought by the unit passenger of a certain type of passenger in the 68 types of passengers:

68类旅客中：某类旅客的单位旅客带来的收入＝Among the 68 types of passengers: the income brought by the unit passenger of a certain type of passengers =

某类旅客收入合计/该类旅客的数量    (1)。Total income of a certain type of passenger / number of this type of passenger (1).

在步骤4)中，所述的单位旅客成本的计算方法包括下列步骤：In step 4), the calculation method of the unit passenger cost comprises the following steps:

步骤4.1)确定成本动因分摊系数：归纳、整理、提炼机场成本动因，建立机场成本动因分摊系数；成本动因主要有客流量、航班、面积、设备原值、Pos机数量、门襟数、自动值机柜台数；成本动因分摊系数就是某一成本动因与同一成本动因某总量的比；Step 4.1) Determine the cost driver allocation coefficient: summarize, sort out, and refine the airport cost drivers, and establish the airport cost driver allocation coefficient; the cost drivers mainly include passenger flow, flight, area, original value of equipment, number of Pos machines, number of front doors, and automatic value The number of cabinets; the cost driver allocation coefficient is the ratio of a certain cost driver to a certain amount of the same cost driver;

步骤4.2)确定某类旅客成本：确定成本分摊的方法，将机场总成本转变为68类旅客承担的成本：Step 4.2) Determine the cost of a certain type of passenger: determine the method of cost allocation, and convert the total airport cost into the cost borne by 68 types of passengers:

机场总成本＝机场设施成本之和+机场部门成本；The total cost of the airport = the sum of the cost of the airport facilities + the cost of the airport department;

机场总成本＝各航站楼承担的成本合计，The total cost of the airport = the total cost borne by each terminal building,

航站楼承担的成本合计＝非航功能区成本+航空功能区成本；Total cost borne by the terminal = cost of non-aeronautical functional area + cost of aviation functional area;

直接、间接方式归集的成本进入航站楼相应功能区非航功能区和航空功能区的成本合计即为机场的总成本，总成本相当于：The total cost of the airport is the total cost of the direct and indirect cost of entering the corresponding functional area of the terminal, the non-aeronautical functional area and the aviation functional area, and the total cost is equivalent to:

机场的总成本＝各航站楼承担的成本，The total cost of the airport = the cost borne by each terminal,

航站楼承担的成本＝设施成本+部门成本，The cost borne by the terminal = facility cost + department cost,

航站楼承担的成本＝非航功能区成本+航空功能区成本；The cost borne by the terminal = the cost of non-aeronautical functional areas + the cost of aviation functional areas;

航站楼承担的成本×某类旅客的分摊系数＝该类旅客承担的成本，The cost borne by the terminal × the sharing coefficient of a certain type of passenger = the cost borne by this type of passenger,

机场的总成本×某类旅客的分摊系数＝该类旅客承担的成本；The total cost of the airport × the apportionment coefficient of a certain type of passenger = the cost borne by this type of passenger;

步骤4.3)确定旅客单位成本：在步骤4.2计算的基础上，68类旅客中某类旅客需要承担的单位旅客成本：Step 4.3) Determine the passenger unit cost: on the basis of the calculation in step 4.2, the unit passenger cost to be borne by a certain type of passenger among the 68 types of passengers:

68类旅客中：某类旅客需要承担的单位旅客成本＝Among the 68 types of passengers: the unit passenger cost that a certain type of passenger needs to bear =

某类旅客承担的成本/该类旅客的数量    (2)。Cost borne by a certain type of passenger/number of such type of passenger (2).

在步骤5)中，所述的某类旅客的单位利润的计算方法为：In step 5), the calculation method of the unit profit of a certain type of passenger is:

68类旅客中：Among the 68 categories of passengers:

某类旅客的单位旅客利润＝Profit per passenger of a certain type of passenger =

某类旅客的单位旅客收入－某类旅客的单位旅客成本。Unit passenger revenue of a certain type of passenger - unit passenger cost of a certain type of passenger.

在步骤6)中，所述的汇总和分析的方法包括下列步骤：In step 6), the method of summarizing and analyzing includes the following steps:

步骤6.1)计算结果汇总：重复步骤2)—步骤5)，分别计算全部68类旅客的单位旅客收入、成本、利润的实际数据，实现68类旅客的单位旅客收入、成本、利润的实际计算结果汇总；Step 6.1) Summary of calculation results: repeat steps 2)-step 5), respectively calculate the actual data of unit passenger income, cost and profit of all 68 types of passengers, and realize the actual calculation results of unit passenger income, cost and profit of 68 types of passengers summary;

步骤6.2)进行管理试验分析以获得管理试验结果：管理试验包含三个方面，一是改变旅客数量，二是改变单位旅客收入，三是控制成本；通过任意改变上述某一个量或者多个量，重复步骤2)—步骤5)所述的计算过程，分别确定对应的单位旅客利润值，查看单位旅客利润的变化情况，由此分析单位旅客利润的变化规律；同时分析能给机场带来的总利润变化情况。Step 6.2) Perform management test analysis to obtain management test results: management test includes three aspects, one is to change the number of passengers, the other is to change the unit passenger income, and the third is to control costs; by arbitrarily changing one or more of the above quantities, Repeat the calculation process described in step 2)-step 5), respectively determine the corresponding unit passenger profit value, check the change situation of unit passenger profit, analyze the change law of unit passenger profit; changes in profits.

本发明提供的机场旅客单位收入、成本及利润计算分析方法按照机场航空旅客实际吞吐量进行计算，在标准条件下计算的结果与收入、成本有关。各类旅客承担不同成本动因的选择而分摊的成本直接影响单位旅客收益情况。The airport passenger unit revenue, cost and profit calculation and analysis method provided by the invention is calculated according to the actual throughput of air passengers at the airport, and the calculated results under standard conditions are related to the revenue and cost. The cost shared by all kinds of passengers to bear the choice of different cost drivers directly affects the income per passenger.

本发明方法简单易行，真实反映了单位航空旅客收益情况。本方法对各类航空旅客收益的增加都具有统一的考虑，具有科学性、创新性、实用性，便于管理者结合机场战略布局航空旅客的决策。The method of the invention is simple and easy to implement, and truly reflects the income situation of the unit air passenger. This method has a unified consideration of the increase in the income of various air passengers, is scientific, innovative, and practical, and is convenient for managers to make decisions about air passengers based on the strategic layout of airports.

本方法不但能够完善旅客层面收入、成本、获利系统输出结果，同时增加政策试验结果纳入系统输出结果，不仅可以从现实视角进行有关财务核算，而且可以从未来管理视角进行研判。This method can not only improve the output results of the revenue, cost, and profit system at the passenger level, but also add the results of policy experiments into the system output results. It can not only conduct relevant financial accounting from a realistic perspective, but also conduct research and judgment from a future management perspective.

附图说明Description of drawings

图1为本发明提供的机场旅客单位收入、成本及利润计算分析方法的流程图。Fig. 1 is a flow chart of the airport passenger unit income, cost and profit calculation and analysis method provided by the present invention.

图2为旅客带来的收入分析路径示意图。Figure 2 is a schematic diagram of the analysis path of revenue brought by passengers.

图3为旅客承担设施成本分析路径示意图。Figure 3 is a schematic diagram of the analysis path of facility costs borne by passengers.

图4为旅客承担部门成本分析路径示意图。Figure 4 is a schematic diagram of the cost analysis path of the passenger-borne department.

具体实施方式Detailed ways

下面结合附图和具体实施例对本发明提供的机场旅客单位收入、成本及利润计算分析方法进行详细说明。The method for calculating and analyzing airport passenger unit income, cost and profit provided by the present invention will be described in detail below in conjunction with the accompanying drawings and specific embodiments.

本发明利用机场实际吞吐量、机场中转68类旅客数量、年总收入、年总成本，通过处理实现机场单位旅客的收入、成本、利润的计算及分析方法。The present invention utilizes the actual throughput of the airport, the number of 68 passengers transiting at the airport, the total annual income and the total annual cost, and realizes the calculation and analysis method of the income, cost and profit of the airport unit passenger through processing.

本发明的主要贡献是将机场年吞吐量按机场中转旅客定义把旅客分成3种中转方式，13组中转情况、68类旅客，具体内容见下表1。The main contribution of the present invention is to divide the passenger into 3 kinds of transit modes, 13 groups of transit situations, and 68 types of passengers according to the definition of airport transit passengers by airport annual throughput. The specific contents are shown in Table 1 below.

表1机场旅客68类中转组合Table 1 Transit combinations of 68 categories of airport passengers

基于此可以借助68类旅客分类把机场总收入、总成本转变为68类旅客带来的收入和68类旅客承担的成本。Based on this, the total revenue and total cost of the airport can be transformed into the income brought by 68 passengers and the cost borne by 68 passengers by means of the 68 categories of passengers.

在68类旅客分类的基础上，根据分摊系数(68类旅客中某类旅客数量占机场总吞吐量的比)可以把机场总收入转化为68类旅客带来的收入。On the basis of the classification of 68 types of passengers, according to the apportionment coefficient (the ratio of the number of passengers of a certain type among the 68 types of passengers to the total airport throughput), the total revenue of the airport can be converted into the income brought by 68 types of passengers.

同样在68类旅客分类的基础上，根据分摊系数(68类旅客中某类旅客数量占机场总吞吐量的比)可以把机场总成本转变为由68类旅客承担的成本。Also on the basis of the classification of 68 types of passengers, according to the apportionment coefficient (the ratio of the number of passengers of a certain type among the 68 types of passengers to the total airport throughput), the total cost of the airport can be converted into the cost borne by the 68 types of passengers.

68类旅客中:Among the 68 categories of passengers:

某类旅客带来的收入/该类旅客的数量＝该类旅客带来单位旅客收入Income brought by a certain type of passenger / number of this type of passenger = unit passenger income brought by this type of passenger

某类旅客承担的成本/该类旅客的数量＝该类旅客承担的单位旅客成本The cost borne by a certain type of passenger / the number of this type of passenger = the unit passenger cost borne by this type of passenger

该类旅客的单位旅客收入—该类旅客承担的单位旅客成本＝某类旅客的单位旅客利润。The unit passenger income of this type of passenger - the unit passenger cost borne by this type of passenger = the unit passenger profit of a certain type of passenger.

如图1所示，本发明提供的机场收入、成本及获利能力计算分析方法包括按顺序执行的下列步骤：As shown in Figure 1, the airport revenue, cost and profitability calculation and analysis method provided by the present invention include the following steps performed in order:

步骤1)机场68类旅客的分类：根据机场中转旅客定义，把机场旅客分成3种中转方式，13组中转情况、68类中转旅客群；Step 1) Classification of 68 types of passengers at the airport: According to the definition of airport transfer passengers, airport passengers are divided into 3 types of transfer methods, 13 groups of transfer situations, and 68 types of transfer passenger groups;

步骤2)测算68类旅客分摊系数：即在68类旅客分类的基础上，计算68类旅客中每类旅客占机场总吞吐量的比值；Step 2) Calculating the allocation coefficient of 68 types of passengers: that is, on the basis of the classification of 68 types of passengers, calculate the ratio of each type of passengers in the 68 types of passengers to the total airport throughput;

步骤3)计算单位旅客收入：计算68类旅客中某类旅客的单位旅客带来的收入；Step 3) Calculate unit passenger income: calculate the income brought by the unit passenger of a certain type of passenger among the 68 types of passengers;

步骤4)计算单位旅客成本：计算68类旅客中某类旅客需要承担的单位旅客成本；Step 4) Calculate the unit passenger cost: calculate the unit passenger cost that a certain type of passenger in the 68 types of passengers needs to bear;

步骤5)计算某类旅客的单位利润：计算68类旅客中某类旅客的单位旅客利润；Step 5) Calculate the unit profit of a certain type of passenger: calculate the unit passenger profit of a certain type of passenger among the 68 types of passengers;

步骤6)汇总和分析：根据步骤2)—步骤5)计算全部68类旅客的单位旅客收入、成本、利润的实际数据结果，并通过改变某类旅客数量、收入和成本等数据进行管理试验，最终得出包含根据实际运营数据得出的68类各类旅客的单位旅客收入、成本、利润的管理试验结果；根据管理试验结果可以看出增加某类旅客数量、某类单位旅客收入增加、某项成本下降能使机场的利润如何变化，有利于管理者进行相关经营决策。Step 6) summary and analysis: according to step 2)-step 5), calculate the actual data results of unit passenger income, cost and profit of all 68 types of passengers, and carry out management experiments by changing the data such as the number of certain types of passengers, income and cost, Finally, the management test results including the unit passenger income, cost and profit of 68 types of passengers based on actual operating data are obtained; according to the management test results, it can be seen that the number of certain types of passengers increases, the income of certain types of unit passengers increases, and the number of certain types of passengers increases. How the reduction of project cost can change the profit of the airport is helpful for managers to make relevant business decisions.

在步骤2)中，所述的分摊系数计算方法为：首先准确测算68类旅客中各类旅客的总量，然后计算68类旅客中各类旅客的总量占计算期机场总吞吐量的比；此比值即为分摊系数。In step 2), the calculation method of the apportionment coefficient is: first accurately measure and calculate the total amount of all types of passengers among the 68 types of passengers, and then calculate the ratio of the total amount of each type of passengers among the 68 types of passengers to the total airport throughput during the calculation period ; This ratio is the apportionment coefficient.

在步骤3)中，所述的单位旅客收入的计算方法包括下列步骤：In step 3), the calculation method of the unit passenger income includes the following steps:

步骤3.1)确定某类旅客收入:确定68类旅客的收入，一般机场主要分为飞行区、航站楼、公共区、其他等区域，本发明以航站楼为研究对象，在航站楼内发生的收入直接进入航站楼相应功能区(非航功能区、航空功能区)；如果航站楼内部基于业务、管理的需要细分为若干区域(如首都机场T3航站楼内部又分为T3C、T3D、T3E)，就需要把直接进入航站楼T3的收入在航站楼内部(如T3C、T3D、T3E间)进行再分配；在飞行区、公共区、其他等区域产生的收入间接进入航站楼相应功能区(非航功能区、航空功能区)；图2为旅客带来的收入分析图示；Step 3.1) determine the income of a certain type of passenger: determine the income of 68 types of passengers, general airports are mainly divided into areas such as flight areas, terminal buildings, public areas, and others. The present invention takes the terminal building as the research object, and in the terminal building The income generated directly enters the corresponding functional areas of the terminal building (non-aeronautical functional area, aviation functional area); T3C, T3D, T3E), it is necessary to redistribute the income that directly enters the terminal building T3 within the terminal building (such as T3C, T3D, T3E); the income generated in the flight area, public area, and other areas is indirectly Enter the corresponding functional area of the terminal building (non-aviation functional area, aviation functional area); Figure 2 is an analysis diagram of the income brought by passengers;

以直接、间接方式进入航站楼的收入合计即机场的总收入，相当于：The sum of the income directly and indirectly entering the terminal building is the total income of the airport, which is equivalent to:

机场的总收入＝各航站楼收入合计；The total revenue of the airport = the total revenue of each terminal building;

航站楼收入＝非航功能区收入+航空功能区收入，Terminal revenue = non-aeronautical functional area revenue + aviation functional area revenue,

航站楼收入合计×某类旅客的分摊系数＝该类旅客收入合计；Total revenue of the terminal × sharing coefficient of a certain type of passenger = total revenue of this type of passenger;

步骤3.2)确定旅客单位收入:在步骤3.1)的基础上，计算68类旅客中某类旅客的单位旅客带来的收入：Step 3.2) Determine passenger unit income: on the basis of step 3.1), calculate the income brought by the unit passenger of a certain type of passenger in the 68 types of passengers:

68类旅客中：某类旅客的单位旅客带来的收入＝Among the 68 types of passengers: the income brought by the unit passenger of a certain type of passengers =

某类旅客收入合计/该类旅客的数量  (1)。Total income of a certain type of passenger/number of this type of passenger (1).

在步骤4)中，所述的单位旅客成本的计算方法包括下列步骤：In step 4), the calculation method of the unit passenger cost comprises the following steps:

步骤4.1)确定成本动因分摊系数：归纳、整理、提炼机场成本动因，建立机场成本动因分摊系数；根据机场的实际情况，研究发现机场设施成本、部门成本的成本动因，主要有客流量(Kll)、航班(Hb)、面积(Mj)、设备原值(Sbyz)、Pos机数量、门襟数、自动值机柜台数等；Step 4.1) Determine the cost driver allocation coefficient: summarize, sort out, and refine the airport cost driver, and establish the airport cost driver allocation coefficient; according to the actual situation of the airport, it is found that the cost drivers of the airport facility cost and department cost mainly include passenger flow (Kll) , flight (Hb), area (Mj), original value of equipment (Sbyz), number of Pos machines, number of plackets, number of automatic check-in counters, etc.;

表2机场设施成本、部门成本的成本动因汇总表Table 2 Summary of Cost Drivers of Airport Facilities Costs and Departmental Costs

注：1、成本动因就是分配各种成本的标准；Note: 1. The cost driver is the standard for allocating various costs;

2、成本动因分摊系数就是某一成本动因与同一成本动因某总量的比；如航站楼1kll/Zkll、非航面积(fhmj)/总面积(zmj)、航站楼3hb/总航班(zhb)等等；2. The cost driver allocation coefficient is the ratio of a certain cost driver to a certain amount of the same cost driver; for example, terminal building 1kll/Zkll, non-aircraft area (fhmj)/total area (zmj), terminal building 3hb/total flight ( zhb) and so on;

步骤4.2)确定某类旅客成本：确定成本分摊的方法，将机场总成本转变为68类旅客承担的成本：Step 4.2) Determine the cost of a certain type of passenger: determine the method of cost allocation, and convert the total airport cost into the cost borne by 68 types of passengers:

机场总成本＝机场设施成本之和+机场部门成本；The total cost of the airport = the sum of the cost of the airport facilities + the cost of the airport department;

机场总成本＝各航站楼承担的成本，Total airport cost = cost borne by each terminal building,

航站楼承担的成本＝非航功能区成本+航空功能区成本；The cost borne by the terminal = the cost of non-aeronautical functional areas + the cost of aviation functional areas;

一般机场主要分为飞行区、航站楼、公共区、其他等区域，本发明以航站楼为研究对象，航站楼内发生的成本直接进入航站楼相应功能区(非航功能区、航空功能区)；如果航站楼内部基于业务、管理的需要细分为若干类似航站楼的区域(如首都机场T3航站楼内部又分为T3C、T3D、T3E)，就需要把直接进入航站楼T3的成本选择步骤4)中适合的成本动因在航站楼内部进行再分配；飞行区、公共区、其他等区域产生成本选择步骤4)中适合的成本动因通过间接分配进入航站楼相应功能区(非航功能区、航空功能区)，图3示出了旅客承担设施成本分析图示；图4示出了旅客承担部门成本分析路径图示；General airports are mainly divided into areas such as flight area, terminal building, public area, and others. The present invention takes the terminal building as the research object, and the costs that occur in the terminal building directly enter the corresponding functional areas of the terminal building (non-aviation functional areas, aviation functional area); if the interior of the terminal building is subdivided into several areas similar to the terminal building based on business and management needs (for example, the interior of the Capital Airport T3 terminal building is divided into T3C, T3D, and T3E), it is necessary to divide the direct access In the cost selection step 4) of the terminal building T3, the appropriate cost drivers are redistributed inside the terminal building; the flight area, public area, and other areas produce cost drivers in the step 4) of the cost selection step 4) and enter the terminal through indirect allocation Corresponding functional areas (non-aviation functional area, aviation functional area), Fig. 3 shows the graphic diagram of passenger-borne facility cost analysis; Fig. 4 shows the schematic diagram of passenger-borne departmental cost analysis path;

表3设施成本直接、间接进入航站楼功能区的情况Table 3 The direct and indirect entry of facility costs into the functional areas of the terminal building

注：部门成本计算参考设施成本的计算方法，在此不再赘述。Note: Departmental cost calculation refers to the calculation method of facility cost, which will not be repeated here.

直接、间接方式归集的成本进入航站楼相应功能区(非航功能区、航空功能区)成本合计即为机场的总成本，总成本相当于：The total cost of the direct and indirect way of entering the corresponding functional area (non-aeronautical functional area, aviation functional area) of the terminal is the total cost of the airport, which is equivalent to:

机场的总成本＝各航站楼承担的成本，The total cost of the airport = the cost borne by each terminal,

各航站楼承担的成本＝设施成本+部门成本，The cost borne by each terminal = facility cost + department cost,

航站楼承担的成本＝非航功能区成本+航空功能区成本；The cost borne by the terminal = the cost of non-aeronautical functional areas + the cost of aviation functional areas;

设施成本直接或间接进入航站楼后转化为航站楼非航功能区、航空功能区的成本需要借助成本动因分摊系数实现，表3中(丙)列是设施成本进入航站楼功能区的演示，(丁)列是设施成本进入航站楼功能区的方式，(戊)列是间接进入航站楼的设施成本借助成本动因分摊系数进行一次成本归集分摊演示；(己)是间接进入航站楼的设施成本借助成本动因分摊系数进行二次成本归集分摊演示。After the facility cost enters the terminal building directly or indirectly, it is transformed into the cost of the non-aeronautical functional area and the aviation functional area of the terminal building. Demonstration, column (D) is the way that the facility cost enters the functional area of the terminal building, column (E) is a demonstration of the cost collection and allocation of the facility cost that indirectly enters the terminal building by means of the cost driver allocation coefficient; (f) is the indirect entry The facility cost of the terminal building is demonstrated with the help of the cost driver allocation coefficient for the secondary cost collection and allocation.

航站楼承担的成本×某类旅客的分摊系数＝该类旅客承担的成本；The cost borne by the terminal × the apportionment coefficient of a certain type of passenger = the cost borne by this type of passenger;

机场的总成本×某类旅客的分摊系数＝该类旅客承担的成本；The total cost of the airport × the apportionment coefficient of a certain type of passenger = the cost borne by this type of passenger;

步骤4.3)确定旅客单位成本：在步骤4.2)计算的基础上，68类旅客中某类旅客需要承担的单位旅客成本：Step 4.3) Determine passenger unit cost: Based on the calculation in step 4.2), the unit passenger cost to be borne by a certain type of passenger among the 68 types of passengers:

68类旅客中：某类旅客需要承担的单位旅客成本＝Among the 68 types of passengers: the unit passenger cost that a certain type of passenger needs to bear =

某类旅客承担的成本/该类旅客的数量    (2)。Cost borne by a certain type of passenger/number of such type of passenger (2).

在步骤5)中，所述的某类旅客的单位利润的计算方法为：In step 5), the calculation method of the unit profit of a certain type of passenger is:

68类旅客中：Among the 68 categories of passengers:

某类旅客的单位旅客利润＝公式(1)－公式(2)；即：Profit per passenger for a certain type of passenger = formula (1) - formula (2); that is:

某类旅客的单位旅客利润＝Profit per passenger of a certain type of passenger =

某类旅客的单位旅客收入－某类旅客的单位旅客成本。Unit passenger revenue of a certain type of passenger - unit passenger cost of a certain type of passenger.

在步骤6)中，所述的汇总和分析的方法包括下列步骤：In step 6), the method of summarizing and analyzing includes the following steps:

步骤6.1)计算结果汇总：重复步骤2)--步骤5)，分别计算全部68类旅客的单位旅客收入、成本、利润的实际数据，实现68类旅客的单位旅客收入、成本、利润的实际计算结果汇总；Step 6.1) Summary of calculation results: repeat steps 2)--step 5), respectively calculate the actual data of unit passenger income, cost and profit of all 68 types of passengers, and realize the actual calculation of unit passenger income, cost and profit of 68 types of passengers summary of results;

步骤6.2)进行管理试验分析以获得管理试验结果：可进行的管理试验包含三个方面，一是改变旅客数量，二是改变单位旅客收入，三是控制成本；通过任意改变上述某一个量或者多个量，重复步骤2)--步骤5)所述的计算过程，分别确定对应的单位旅客利润值，查看单位旅客利润的变化情况，由此分析单位旅客利润的变化规律；同时分析能给机场带来的总利润变化情况，这有助于机场管理者结合机场发展战略做出相关日常经营管理决策。Step 6.2) Conduct management test analysis to obtain management test results: possible management tests include three aspects, one is to change the number of passengers, the other is to change the unit passenger income, and the third is to control costs; by arbitrarily changing a certain amount or more amount, repeat step 2)--step 5) described calculation process, respectively determine the corresponding unit passenger profit value, check the change situation of unit passenger profit, thus analyze the change law of unit passenger profit; The changes in the total profit brought about by the airport will help airport managers make relevant daily operation management decisions based on the airport development strategy.

本发明提供的机场旅客单位收入、成本及利润计算分析方法简单易行，真实反映了机场单位旅客利润情况。本方法对68类旅客中的各类旅客的利润都具有统一的考虑，具有科学性、创新性、实用性，便于管理者结合机场战略布局进行相关决策。The method for calculating and analyzing airport passenger unit income, cost and profit provided by the invention is simple and easy, and truly reflects the airport unit passenger profit situation. This method has a unified consideration of the profits of all types of passengers among the 68 types of passengers, is scientific, innovative, and practical, and is convenient for managers to make relevant decisions in combination with the airport's strategic layout.

本方法可以在所有的机场现有管理系统上实现，其不但填补了国内基于旅客层面的收入、成本、利润分析的空白，同时将政策试验纳入系统输出结果，不仅可以从现实视角进行有关财务核算，而且可以从未来管理视角进行研判。本方法适合于我国机场业，该方法的推广应用有助于提升我国机场业整体机场成本管理水平、提高我国机场业的竞争力。This method can be implemented on all existing management systems of airports. It not only fills the domestic blank of revenue, cost, and profit analysis based on passenger level, but also incorporates policy experiments into the output results of the system, which can not only carry out relevant financial accounting from a realistic perspective , and can be studied and judged from the perspective of future management. This method is suitable for our country's airport industry, and the popularization and application of this method will help to improve the overall airport cost management level of our country's airport industry and improve the competitiveness of our country's airport industry.

Claims (6)

1. airport passenger unit income, cost and a profit calculation and analysis methods, is characterized in that: it comprises the following step performed in order:
Step 1) classification of airport 68 class passenger: according to airport transit passenger definition, airport passenger is divided into 3 kinds of transfer modes, 13 groups of transfer situations, 68 class transit passenger groups;
Step 2) calculate 68 class passenger Split Factor: namely on the basis of 68 class passenger classification, calculate every class passenger in 68 class passengers and account for the ratio of airport total throughout;
Step 3) unit of account passenger income: the income that the unit passenger calculating certain class passenger in 68 class passengers brings;
Step 4) unit of account passenger cost: calculate the unit passenger cost that certain class passenger in 68 class passengers needs to bear;
Step 5) calculate the unit profit of certain class passenger: the unit passenger profit calculating certain class passenger in 68 class passengers;
Step 6) gather and analyze: according to step 2)-step 5) calculate the real data result of the unit passenger income of whole 68 class passengers, cost, profit, and by change certain class passenger number, income and cost data carry out management exercise, finally draw comprise all kinds of passenger of 68 class drawn according to actual operation data unit passenger income, cost, profit management exercise result.
2. calculation and analysis methods according to claim 1, it is characterized in that: in step 2) in, described Split Factor computing method are: the total amount first accurately calculating all kinds of passenger in 68 class passengers, and the total amount then calculating all kinds of passenger in 68 class passengers accounts for the ratio of given period airport total throughout; This ratio is Split Factor.
3. calculation and analysis methods according to claim 1, is characterized in that: in step 3) in, the computing method of described unit passenger income comprise the following steps:
Step 3.1) determine that certain class passenger takes in: determine that the income of 68 class passengers calculates;
With the gross income on direct, that indirect mode enters terminal income total and airport, be equivalent to:
Gross income=each terminal income on airport adds up to;
Income+aviation functional areas, terminal income=non-boat functional areas are taken in,
Split Factor=such passenger of terminal income total × certain class passenger takes in total;
Step 3.2) determine that passenger unit takes in: in step 3.1) basis on, the income that the unit passenger calculating certain class passenger in 68 class passengers brings:
In 68 class passengers: the income that the unit passenger of certain class passenger brings=
Certain class passenger takes in the quantity (1) of total/such passenger.
4. calculation and analysis methods according to claim 1, is characterized in that: in step 4) in, the computing method of described unit passenger cost comprise the following steps:
Step 4.1) determine Cost Driver Split Factor: conclude, arrange, refine airport Cost Driver, set up airport Cost Driver Split Factor; Cost Driver mainly contains the volume of the flow of passengers, flight, area, original value of the equipment, Pos machine quantity, left front number, automatically value rack number of units; Cost Driver Split Factor is exactly a certain Cost Driver and the ratio of same Cost Driver total amount;
Step 4.2) determine certain class passenger cost: the method determining cost apportionments, changes the cost that 68 class passengers bear into by airport total cost:
Airport total cost=airport installation cost sum+airport departmental cost;
The cost accounting that airport total cost=each terminal is born,
Cost accounting=non-boat functional areas cost+aviation functional areas cost that terminal is born;
Directly, the cost accounting that enters Fei Hang functional areas, terminal corresponding function district and aviation functional areas of the cost that collects of indirect mode is the total cost on airport, and total cost is equivalent to:
The cost that total cost=each terminal on airport is born,
Cost=facility cost+departmental cost that terminal is born,
Cost=non-boat functional areas cost+aviation functional areas cost that terminal is born;
The cost that Split Factor=such passenger of cost × certain class passenger that terminal is born bears,
The cost that Split Factor=such passenger of total cost × certain class passenger on airport bears;
Step 4.3) determine passenger's unit cost: on the basis that step 4.2 calculates, in 68 class passengers, certain class passenger needs the unit passenger cost born:
In 68 class passengers: certain class passenger need the unit passenger cost born=
The quantity (2) of the cost that certain class passenger bears/such passenger.
5. calculation and analysis methods according to claim 1, is characterized in that: in step 5) in, the computing method of the unit profit of described certain class passenger are:
In 68 class passengers:
The unit passenger profit of certain class passenger=
The unit passenger cost of unit passenger income-certain class passenger of certain class passenger.
6. calculation and analysis methods according to claim 1, is characterized in that: in step 6) in, the described method gathering and analyze comprises the following steps:
Step 6.1) result of calculation gathers: repeat step 2)-step 5), calculate the real data of the unit passenger income of whole 68 class passengers, cost, profit respectively, realize the unit passenger income of 68 class passengers, cost, profit results of calculation gather;
Step 6.2) carry out management exercise analysis to obtain management exercise result: management exercise comprises three aspects, and one is change passenger number, and two is change unit passenger income, and three is control cost; By changing arbitrarily above-mentioned some amounts or multiple amount, repeat step 2)-step 5) and described in computation process, determine corresponding unit passenger profit value respectively, check the situation of change of unit passenger profit, thus the Changing Pattern of unit of analysis passenger profit; Analyze the gross profit situation of change can brought to airport simultaneously.
CN201410602770.3A 2014-11-01 2014-11-01 Airport passenger unit income, cost and profit calculating and analysis method Pending CN104463413A (en)

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Cited By (2)

* Cited by examiner, † Cited by third party
Publication number Priority date Publication date Assignee Title
CN104915778A (en) * 2015-06-15 2015-09-16 中国民航大学 Airport capacity evaluation system and calculating method based on economic benefit maximization
CN110751590A (en) * 2019-10-21 2020-02-04 中国民航信息网络股份有限公司 Method and system for pre-value machine

Cited By (2)

* Cited by examiner, † Cited by third party
Publication number Priority date Publication date Assignee Title
CN104915778A (en) * 2015-06-15 2015-09-16 中国民航大学 Airport capacity evaluation system and calculating method based on economic benefit maximization
CN110751590A (en) * 2019-10-21 2020-02-04 中国民航信息网络股份有限公司 Method and system for pre-value machine

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Application publication date: 20150325