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1.0The major requirement of running successfully 成功运行的主要要求
为了成功经营廉价航空公司业务，两个主要领域的企业家们必须关注。一是以管理客户为基础，二是以营销策略为基础。
To run budget airline business successfully, two main segments entrepreneurs have to concern about. The first one is basis on managing accounts and the second one is basis on marketing strategy.
2.0 How we using managing accounting to assess business.我们如何使用管理会计来评估业务。
如今，廉价航空公司越来越受欢迎，并被大多数消费者所接受。公司要保持正增长，就必须满足管理会计的要求。首先，公司必须考虑两个重要成本：固定成本和可变成本。固定成本就是成本，不管公司发生了什么，他们仍然要支付这个成本。固定成本包括停车场租金、购买飞机、维护设备和广告成本。另一方面，变动成本包括工资、航空餐费和设备折旧（如有需要，我将详细阐述这一理论）。
Nowadays, budget airline becomes more and more popular and be admitted to the majority consumers. Keeping positive growth, Companies have to fulfill managing accounting’s requirement. Firstly, there are two significant costs companies have to consider which are fix cost and variable cost. Fix cost is the cost no matter how what happens to companies, they still have to pay this cost. Fix cost including park rent, buying airplanes, maintains equipment and advertising cost. On the other hands, variable cost including salaries, quantity of airline meal and depreciation of equipment.(I will elaborate on this theory if you need)
3.0 Appling value chain theory in to budget airline companies将价值链理论应用于预算航空公司
价值链是衡量企业经营状况的综合理论。它涵盖了主要活动并支持活动。为了成功盈利和经营公司，公司必须完成这两个部分。
Value chain is a comprehensive theory to measure company’s running condition. It is covering that primary activity and supports activities. To make profit and running companies successfully, corporate have to fulfil these two segments.
3.1 primary activity主要活动
许多廉价航空公司是全预算航空公司的分公司。Scoot属于新加坡航空公司，AirAsia属于马来西亚航空公司。与母公司共同使用原材料，这样可以节省入站物流的固定成本。另一个优势是，预算航空公司可以利用母公司的存储空间，从而进一步节省预算。与全面预算的航空公司不同，航空公司必须提供更灵活的航空餐，以使运营部门的预算航空公司更具灵活性。预算航空公司能够控制其可变成本，避免不必要的成本，过度准备航空公司餐或饮料，在运营部门。廉价航空公司最大的优势是低价机票，这有助于廉价航空公司吸引大多数客户。捷星航空，一家澳大利亚廉价航空公司，在这方面做得很好，提供低价机票和更高的重量行李津贴。这种促销活动吸引了消费者，提高了顾客的忠诚度。
A number of budget airlines are subbranch of full budget airline companies. Scoot is belonging to Singapore airline and AirAsia is belonging to Malaysia airline. Using mutual raw materials with parent companies where they can save fix cost in inbound logistic. Another advantage is that budget airline company can use parent companies’ storage space which allows them to save budget a step further. Unlike full budget airline companies must provide airline meal that gives more flexibility to budget airline companies in operation segment. Budget airlines are able to control their variable cost and avoid unnecessary cost, over preparing airline meal or beverages, in operating segment. The biggest advantage for budget airline is low price ticket that helps budget airline companies attracting most clients. JetStar, an Australian budget airline companies is doing well in this segment providing low price ticket and higher weight luggage allowance. This promotion is attracting consumers and increases customers’ loyalty.
3.2 Support Activity
Budget airline is highly valuing technologies developments. Not only Tiger, scoot but also JetStar was developed their own app. Launching more connecting channel, budget airlines can identify their shortages and make improvement. In Human resource segment, we can see that budget airline companies also provide professional staffs as full budget airline companies. Clients are feeling safe and have confident on the flight. With budget airline company providing lower price ticket and same quality aircrew, clients are will to choice budget airline.
Competitive advantage
To create competitive advantage and maximum probability is the priority of all companies. Developing competitive advantages, Companies have to meet the requirements of VRIO(value, rarity, inimitability and organization). Only when Ryan Air fulfil these 4 segments, will they develop competitive advantage and become the outlier of the budget airline industry. Firstly Ryan airline is a wholly owned subsidiary which allows them to have rarity in budget airline industry. Ryan airline is independents and focusing on air-travel only. Unlike other companies providing air-transporting while Ryan airline being professional in air-travel serving. Another advantage Ryan airline is dominating that more liquidity asset compares to other airline companies. This inimitability advantage allows Ryan airline to prevent the variation of oil price. Avoiding the risk, company is able to run more safely. Moreover, Ryan airline has the lowest percentage of baggage losing. This service is another inimitable advantage which gathering consumers’ loyalty. In organization segment, we can see that in 2014 Ryan airlines bought 100 Boeing 737 max200. The newer model airplanes are saving oil and providing more capacity. Ryan airline uses this advantage to become the company who has the most passenger flow within budget airline companies. In this case, Ryan airline meets the requirement of the organization.
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