论利润中心在飞机维修行业中的应用

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1、AbstractAircraftMaintenance&Overhaul(hereinafterreferredtoas”MRO”)industryismainlyengagedinaircraftrepair,maintenanceandmodificationwork，andhasbecomeanintegralpartoftheaviationsupportingindustry．Duetotheimpactandlimitationoftheskillsandqualifications，theMROindustrystartede

2、arlierintheaircraftmanufacturingdevelopedcountries．Forexmnple，BcompanyhasbecometheleaderoftheglobalMROindustry．InChina，theMROindustrystartedmuchlater．Aftertwodecadesofrapiddevelopment，China’sMROindustryhasemergedwithseveralenterprisesheadedbyAcompany．However,inthefaceofgre

3、atpotentialandahighlycompetitiveinternationalmarket，China’sMROenterprisesaremorerelyingondomesticairlines．Inaddition，intermsofcompetitivenessintheinternationalmarketaswellasnewproducts，duetotechnicalandcapacityconstraints，China’SMROindustryoftenfinditdifficulttogetastablef

4、oothold．Profitcenter,asafinancialsystem，isadoptedbymanylargecompaniesintheworld．Becauseofagreatvarietyofproducts，highercostandbiggerrisk，theMROindustryusesaprofitcentersystemtocostcontrol，undertakeproductprofitabilityanalysis，makedecisionsandformulateandimplementstrategies

5、morethanotherindustries．Currently,bothAandBareusingaprofitcentersystemtomanageandassessoperationalactivities．Byvirtueofitsmarket．1eadingpositionandrichoperationalexperience，Bhasformedacomprehensivesystemofprofitcenters。Dependingonthissystem，Bisabletooccupiesaninvinciblepos

6、itioninthelongterm；Ahasalsodevelopedaprofitcentersystemaccordingtoitsownsituation，butstillhasabiggaptoBfromamarketperspectiveandintermsofapplicationeffects．ThedissertationdescribestheprofitcenterapplicationinAfirstlyandanalyzesitstheeffectsandshortcomings．Thedissertationth

7、endescribesDrofitcenterapplicationinBandanalyzehowtheycansucceedandwhatexperiencesandlessonscanbelearnt．Finally，afterthedissertationcomparetheeffectoftheapplicationofprofitcentersbetweenAandB：accordingtosimilaritiesanddifferences．1alsoevaluatetheprofitcenterapplicationstoM

8、ROindustryinChinaandgivesomesuggestionsonhowtoimprovetheapplicationeffectKeywords：ProfitC