Guizhou D Airline Cost Management Research

Since the reform and opening up,China's economy developsquickly because of the science and technology,and the aviation industry has been developing rapidly with the spring breeze of reform.Especially since 2004,in addition to several state-owned airlines and private airlines expanding steadily before,private airlines in various regions have been established one after another,but the aviation industry is a high investment and high-risk one Industry,the domestic aviation industry is still very young for the European and American aviation industry.The operation environment and economic environment of China and foreign countries are not consistent,and people's methods can not be copied.If we want to achieve a development mode in line with their own characteristics,there is still a long way to go.Among them,the cost control of airlines is the daily research topic and survival path of each airline in China.Guizhou D airlines,as a local airline in Guizhou,has been established for five years,and has been developing steadily and orderly in safe operation,which provides convenience for the travel of Guizhou and the whole country.However,with the development of high-speed rail and other domestic airlines to seize resources,there will be a crisis in the future development of the industry.In order to maintain its own competitiveness and win a larger market share,Guizhou D airlines must strengthen cost management,With the support and help of Guizhou Province,the airline company will be built into an enterprise with core competitiveness.Based on the method of value chain cost management,this paper starts with the actual operation and links of airlines,according to the characteristics of each cost component of airlines,uses value chain to optimize and control the costs of each link of airlines,finds out the cost drivers of each activity in value chain and the value-added and non value-added activities,and formulates cost management according to the cost analysis results of value chain Measures should be taken to make the enterprise have a better development prospect in the market competition that is increasingly encouraged.