The Research On Cost Management Of SD Airlines

With the development of economy and science and technology,the civil aviation industry of our country has developed gradually,but it is also facing more and more challenges.How to maintain steady growth in the complex and changeable international and domestic environment should be the focus of every airline.For an enterprise,the importance of cost management is self-evident.Efficient and reasonable cost management decisions will enable enterprises to obtain greater cost advantages,enhance the core competitiveness of enterprises,to occupy more market share,and thus get a greater profit space.Since the emergence of cost management theory,its content has been enriched and expanded,the development of the theory of strategic cost management theory has been formed.SD Airlines has developed rapidly since its inception,but how it as traditional local airlines to deal with the low fare era,with the rise of low cost airlines,how to deal with the new entrants of the competition,how to compete with high-speed rail,how to do a good job by local airlines to large and medium-sized domestic airlines the transformation of enterprises are arduous and long-term task.This article from the airline cost structure and cost classification,constitute the main content and influence factor analysis,fixed costs constitute the main content of content analysis and influence analysis of the three aspects of the impact of airline cost factors.Based on the experience of SD airlines,this paper analyzes the problems existing in the cost management of the company,and further analyzes the causes of the problems and finds the root of the problem.Then select the Southwest Airlines,Ruian airlines,Asian airlines,and other foreign advanced low-cost airlines,summed up the successful experience of its cost management and control,to find out the cost management method suitable for SD airlines.Cost management measures described finally with the selling expenses,food machine offerings,fuel and other important cost items,so as to promote the SD airline cost efficiency,to achieve sustainable and healthy development.The main conclusions of this paper are as follows:Refers to the lack of cost management in the stage of SD airlines,combined with their own practical work experience in the finance department,in-depth analysis,grasp the essence of cost management.Cost management should not be limited to a business link,a department,but from the company as a whole view of cost control.Through the study of the specific cost control methods,the paper demonstrates the importance of cost management from the point of view of business process.Study abroad of low cost airline cost management mode,explore its characteristics,combined with the development of the domestic civil aviation market,actively learn the low-cost airline business development model and management strategy,from the experience of its development and advanced cost control concept,its essence,to its dregs,to provide theoretical reference and practical guidance for the development of SD airlines.From a variety of angles,the paper puts forward the cost management of SD airlines.The meal machine cost,fuel cost,cost of sales,driven by strategic cost evolution and planning,a detailed list of the important cost control measures,provide guidance for the decision of enterprise management for SD company in the face of fierce market competition and the future long-term development has laid a solid foundation.