随着国际竞争加剧、低成本航空和高铁的分流,成本管理对于航空公司而言有着更加重要的意义,甚至关乎生死存亡。管理者往往希望获得低于竞争对手的成本优势,以增加自身竞争能力。本文阐述了航空公司成本管理的作用、成本管理的内容和现状,分析了成本管理中存在的问题,并提出了航空公司加强成本管理思路和具体实施路径。 With the intensification of international competition and the diversion of low-cost aviation and high-speed rail, cost management is even more important to airlines and even life and death. Managers often want to get below the cost advantage of competitors to increase their competitiveness. This article describes the role of airlines cost management, the content and status of cost management, analyzes the problems in cost management, and puts forward the idea of ​​airlines to strengthen cost management and the concrete implementation of the route.