General Aviation Enterprise Operation Cost Control Research

This century, general aviation is gradually becoming the focus of the social attention.From the point of national strategy, general aviation has become the emerging industries.From the point of the national economy, general aviation will become a new economic growth point. From the point of the national economy and people's livelihood, general aviation will become an important part of the emergency rescue. From the point of the people's living,general aviation will become an important platform for carrying airline culture.In this context, although China's general aviation enterprises which is under approval or operating presents an increasing situation, we have to recognize the overall operation efficiency of the present general aviation enterprises is not high. There are three reasons which cause the situation: 1. Enterprises security policy is not perfect at the starting period of the general aviation enterprises. 2. General aviation market has not been fully formed; 3.General aviation enterprises' internal operation efficiency is not high for the lack of a scientific operation cost control method.This study aims to explore a method which suits for the China's current general aviation enterprises ‘operation cost control, the author uses data envelopment theory, the grey prediction theory and the operation cost theory to design a dual aspects cost control method which is suitable for the China's current general aviation enterprises. First, this method evaluates the general aviation enterprises' operation efficiency, and then adjust the cost data based on the evaluation results; Second, we use the grey prediction method and the adjusted cost data to scientifically predict the target cost, thus we will formulate a target cost about enterprises' future accounting interval. It can effectively reduce the operation costs through adopts the operation cost method to scientifically predict the costs.Through the empirical analysis, this method can effectively control the operation costs of the China's current general aviation enterprises, it can also greatly enhance the overall competitiveness of the China's current general aviation enterprises.