Research On Cost Management Of Civil Aviation Transportation Industry From The Perspective Of Value Chain

National economic development is often accompanied by the rapid development of civil aviation transportation industry.As one of the most important modes of transportation at present,civil aviation transportation involves all aspects of economic development and is particularly important in China's transportation system.The rising cost of air transport has put a huge burden on the air transport industry by 2019,according to International Aviation Research.The traditional cost management lacks the use of professional methods to analyze and compare the various links involving value and cost in the value chain,so as to improve the overall benefits of enterprises based on the overall strategic level on the advantages of value links,information resources sharing.The cost management from the perspective of value chain is beneficial to reduce the production cost,reduce the sales and procurement cost,identify and distinguish the non-value-added and value-added activities of enterprises,realize information sharing,improve production efficiency,increase the understanding of competitors,and strengthen their own competitive advantages.Aviation enterprises must constantly reduce costs,achieve efficient cost management,so as to obtain the core competitiveness.Therefore,cost management is related to the sustainable development of the aviation industry and enterprises,and is of great significance to the improvement and long-term maintenance of the competitiveness of enterprises and even the industry.Firstly,this paper reviews and evaluates the existing research results of Chinese civil aviation transportation industry in the field of value chain cost management.It finds that there are limitations in the domestic scholars' research on the value chain cost management of civil aviation transportation industry,and puts forward the research content and direction accordingly.Secondly,it reviews the development history of the cost management of the civil aviation transportation industry and value chain,analyzes the current situation of the cost management of the civil aviation transportation industry of China in the new period,and points out the characteristics and problems of the cost management of the civil aviation transportation industry.Based on the analysis of the status quo and the value chain theory,this paper analyzes the historical development,industrial characteristics,operation status,organizational structure and other characteristics of the cost management of civil aviation transportation industry,and puts forward the hypothesis that the value chain theory can help enterprises improve the efficiency of cost management.Finally,Spring Airlines as the research object,the analysis of the value chain cost of Spring Airlines from the internal,external,competitors three perspectives,in view of the current defects in the field of cost management of Spring Airlines exposed,put forward the value chain theory based on the development of cost management suggestions.Based on the 2016-2019 in the spring and autumn airlines and China southern airlines,eastern airlines,the airline six airlines such as the annual report data,the influence of value chain cost management of the spring and autumn airlines for validation,this paper put forward for the first time will ASK index,RPK index in the planning cost management of enterprise network data and reference indicators and as an index of performance management decision airlines,have a certain innovation.Subsequent studies can carry out a more detailed and comprehensive analysis on the role and influence of value chain theory on the cost management of civil aviation transportation industry based on the above research perspective,so as to explore more valuable suggestions for the sustainable development and smooth operation of enterprises.