为应对激烈的市场竞争,提升企业的核心竞争力,民航运输企业航线经营核算必须革新现有的技术手段,融入科学的管理理念,用管理会计及成本分析的有关方法来实施经营决策,及时捕捉有效的生产业务信息,建立航线经营决策支持系统,实现生产业务信息和财务数据的成功转换,为企业的生产经营提 In order to cope with the fierce market competition and enhance the core competitiveness of enterprises, the civil aviation transportation enterprises must innovate the existing technical means to integrate the scientific management concepts, implement management decisions in the way of management accounting and cost analysis, and timely capture Effective production of business information, the establishment of route business decision support system to achieve the success of the production business information and financial data conversion for the production and operation of enterprises