Research On Cost Control Of A International Airport Based On Lean Cost Management

With the deepening of the reform of the market economy system,the transportation industry has gained a great development space,and the competition between the transportation industries has become extremely fierce.As an important center of air transportation,airports need reasonable cost control and management to achieve development and economic benefits in fierce competition,so as to reduce airport costs and increase economic benefits.At present the country's airport business is still affected by the planned economic system and government factors,leading to its liability cannot be highly unified to rights,especially the airport construction plan,greening layout and related assorted infrastructure,they are the high cost of inputs,slow recovery of funds,and a large part of the airport in the early state of negative earnings.This makes airport enterprises have to be based on cost control and management,ensure that the property rights and responsibilities of enterprises are clear,separate government and enterprises,take profits and losses,join fierce competition market,and establish business ideas in the market competition environment,so as to maximize the interests of enterprises.The lean management model,as the first class management model in the world,is a useful exploration in the application of this model to the airport management.For the airport industry that wants to strengthen the cost control,lean cost management is a breakthrough and an effective shortcut for cost control innovation.This paper aims at the actual operation of A International Airport,and explores the construction of the cost control system based on lean cost management.In the first place,through analyzing the status quo of cost management of the international airport,comparing the cost data in recent three years,it can find the problems of cost management and determine the applicability of lean cost management at A International Airport.Then the paper tries to build lean cost management system for A International Airport from four aspects: improving the cost budget system,improving the cost accounting system,strengthening the cost execution and control system,and establishing the performance evaluation system.Finally,combined with the internal requirements of lean cost management and the reality of A International Airport,it puts forward the guarantee measures of establishing the lean cost management concept for everyone,establishing lean cost management organization structure,perfecting employee incentive system and improving information quality by information system.Lean cost management can reasonably allocate airport costs,and make reliable and systematic planning for cost control.It can extract better direction and new development way for A International Airport.Taking the development of A International Airport as an opportunity,it can find the implementation direction of lean cost management in combination with the actual situation.The construction of lean cost management system may be of reference to the cost control of other similar branch airports.Lean cost management is of great value and potential to improve the core competitiveness and realize the sustainable development of the enterprise.