Research On Cost Management Of China Southern Airlines’ Value Chain Under The "Double Carbon" Target

The "double carbon" goal of achieving carbon peak and carbon neutrality is an important strategic policy proposed by China,which is closely related to the realization of China’s sustainable development and the implementation of the concept of a community with a shared future for mankind.Southern Airlines actively practices the concept of low-carbon development,and through carbon emissions,embodies cost management in various value chain links.It has made in-depth improvements in aircraft fleet size,route planning,aviation fuel management,and waste disposal.It has invested a large amount of funds in pollution prevention,energy conservation,and emission reduction projects,and included emission reduction and reduction in its work assessment scope,providing favorable guarantees for achieving the "dual carbon" goal.This article first introduces the overall overview of Southern Airlines,analyzes its environment,carbon dioxide emissions,and cost management status.Secondly,under the guidance of the "dual carbon" goal,China Southern Airlines has integrated green development into the entire production and operation process,sorted out the overall value chain situation of China Southern Airlines,and divided its value chain cost management behavior into internal and external aspects for analysis.Among them,the internal value chain cost management analysis includes the selection of routes,the operation of aircraft,sales,and maintenance processes;External value chain cost management mainly includes aircraft introduction,aviation fuel management,and other activity links.The overall value chain situation is analyzed using a balanced scorecard,which includes financial dimensions,customer dimensions,air operations dimensions,and learning and innovation dimensions.Finally,through a comprehensive analysis of all economic behaviors along the entire value chain,it was found that using value chain cost management theory can effectively improve the company’s cost management level,make beneficial decisions for the overall development of China Southern Airlines,and provide better services.Meanwhile,corresponding suggestions are provided to address the remaining issues in value chain cost management of China Southern Airlines in achieving its "dual carbon" goals.