Research On Cost Management Of Civil Aviation Transport Enterprises Based On Value Chain

The rapid development of civil aviation and the gradual opening of the industry threshold make the competition more and more fierce between enterprises.And perfect cost management can provide enterprise managers with a more reliable decision-making basis,which is conducive to enhancing competitiveness and sustainable development.This thesis firstly reviews the existing studies on cost management with value chain of civil aviation transport industry,and then analyzes its cost structure.Through the case analysis,aiming at Z Airlines’ problems of narrow cost management scope,accounting roughly and poor cost control effect,a comprehensive and detailed accounting analysis of Z Airlines under the value chain model has been made,and then find out the causes of cost consumption caused by internal and external activities of the enterprise.It takes the Spring Airlines as a horizontally comparable enterprise based on their annual reports data from2017 to 2021,and then compares and analyses their trend variation,with the cost related indicators of different activities in the internal and external value chain,so as to put forward the optimization countermeasure pertinently according to the analysis results.This thesis argues that,compared with the external value chain of civil aviation transport enterprises,the cost related to the internal value chain is more controllable.Internal airline network planning costs,operating costs,marketing management costs,etc.,can be deepened management.For the external value chain,although the cost factor is greatly influenced by the outside world,there is still some room for optimization.For example,more refined and data-based cost control can be carried out from the aspects of jet fuel cost and aircraft use cost.