The Research On Enterprise Strategic Cost Management In The Perspective Of Value Chain

With the continuous development of the air transport industry,low-cost airlines are exerting considerable pressure and impact on the traditional airline business with their unique advantages.With the economic development,the Internet and electronic information technology continue to innovate.In addition,China has begun to support low-cost aviation in policy and reduce the threshold for entry.Low-cost aviation has begun to occupy market share with the trend of increasing year by year.However,looking at the level of development of the world aviation industry,China’s low-cost aviation still has a long way to go.High cost,low profitability and limited limitations.If low-cost airlines want to seek long-term survival and development and maintain a competitive advantage,then reducing costs is a must for them.This paper selects Chunqiu Airlines,the leader of low-cost airlines in China,as the research object.From the perspective of value chain,it analyzes the strategic cost management of Spring Airlines and proposes suggestions for the company to reduce costs based on the analysis results.On the one hand,you can learn more about the cost structure of the company to find the weak and value-added links of the cost.On the other hand,it can also give some inspiration to other low-cost airlines,provide some reference,and learn more scientifically and deeply from a new perspective.Insufficient and improved enterprise cost management to gain a larger share in the aviation market.The full text is supported by relevant theories.Firstly,it introduces the relevant theories of value chain and strategic cost management.Then it analyzes the selected case companies,briefly describes the overall situation of Spring Airlines,and then discusses the cost structure andcharacteristics of Spring Airlines.The core of this paper focuses on the value chain,using three analytical methods,first strategic positioning,and then determining its value-added and non-value-added activities based on internal and external value chains.Finally,the reasons for the cost are caused by the combination of cost drivers.Finally,through the above analysis,we find out the problems in the strategic cost management of Spring Airlines and give suggestions.