Research On The Civil Aircraft Customer Services Pricing Model Based Costing

Civil aircraft customer service work throughout the whole life cycle of civil aircraft,from its project exploratory research,conceptual design at the beginning until of the last operation aircraft retired.Customer service is very important for the main manufacturer of civil aircraft which undertakes the civil aircraft type development,batch production delivery,operation security and so on.Civil aircraft customer service work is the combining point of the main manufacturer of civil aircraft and civil aviation transportation market.On the civil aircraft products,products Competition is the service competition,customer satisfaction is an important symbol of civil aircraft's success in the market.The interactive nature of the aviation service industry existence of output and consumption to make pricing as a marketing tool.It not only means that the customer must compensate the cost,but also it is the quality of transfer service,in order to improve the company's long-term profitability,it needs to transfer the customer demand to the increase profits or time series of products.C is a company which specialize in civil aircraft customer service business.Its customer service ability mainly includes flight training ability,aviation material support ability,engineering and technical service capabilities,all-life technical publications service ability,market and customer support ability and the network and digital customer service skills.High indirect cost in the customer service costs,and some even more than 70%of the total cost,The traditional cost accounting method has a deviation with the actuality.It is unable to provide reliable data to support the pricing decision.Therefore,to improve customer service ability quickly and efficiently,to formulate the price of customer service cost reasonably is an important part of the civil aircraft's economical operation.For C company,it needs to study and solve the problem urgently.This paper did the research through the reference of foreign related products cost accounting and pricing experience,to design a suitable pricing model based on activity-based costing for C Company.It helps to enhance the core competitiveness,and to tamp foundation for the domestic civil aircraft project success and walking towards the road of industrialization gradually.