Application Research Of Activity-based Costing In Eastern Airlines

China's civil aviation industry has had a breakthrough in recent years,but the vast majority of airlines still have many problems in cost control and customer management.The analysis of the results using traditional cost method have been unable to completely meet the demands of operation management,therefore,managers must adopt a more appropriate calculation method and adopt a more suitable accounting method for the company actual need of cost,to calculate and manage cost.And a more advanced,cost-effective allocation and scientific management of the accounting method---activity-based costing,can meet the demands of operational management.If the ABC method can be used adequately,then it can make the period cost which is difficult to scientifically allocate become controlled,which would lead to a reasonable allocation of period cost and clarify the relevant responsibilities.Activity-Based Costing method is more accurate than traditional cost calculation;it has been developed by leaps and bounds in the world land widely used in various fields.Unfortunately,the development of this method in China is also somewhat slow,although it has a more mature application system in the manufacturing industry,and is relatively lack of application in a relatively long value chain in the service industry,so there are few cases can draw lessons from.Therefore,this paper intends to use the case study method,to make the Eastern Airlines Group as the specific object of inquiry.This paper first describes the ABC method,and then analyzes the characteristics of the whole aviation industry.Then,after the comprehensive background introduction and the analysis of the cost situation;through the ABC method to aim at the cost of this series of links to passengers entering and leaving the airport,which is most closely related to passenger services,using the ABC method,through the identification and confirmation of operations,as well as the collection of resource costs,to analyze and allocate the resource drivers,and select the flight as a core driving factor for the analysis and calculation,And ultimately the cost of each part of the passenger's access to the airport process.Comparing the results of the ABC method with the traditional cost analysis,it can be concluded that the cost of the ABC method is more accurate.Obviously,the exact results have the great benefit of the purpose of the relevant process analysis and management for the decision-making level.In addition,we can achieve the improvement of inefficient links,so as to achieve the purpose of saving the cost of resources.