本文对航空公司成本核算特点及存在的问题进行了分析,并结合作业成本法适用条件论证了其在航空公司运用的适用性。 1 航空公司成本核算特点及存在的问题航空公司生产的最终目的,是在满足经济和社会需求的同时,最大限度地获取利润。在实现利润目标上,航空公司通常有三种办法:一是提高票价或运费,二是增加运输量,三是降低成本。然而,不管进行那种决策都要以准确的成本核算信息为基础。我国航空公司的成本核算一直是采用传统的成本核 This paper analyzes the characteristics of airlines’ costing and existing problems, and proves the applicability of airlines based on the applicable conditions of ABC. 1 Airline Cost Accounting Features and Existing Problems The ultimate goal of airline production is to maximize profits while meeting economic and social needs. In the realization of profit targets, airlines usually have three ways: First, to increase fares or freight, and second, to increase the volume of transportation, and third, to reduce costs. However, whatever decisions are made are based on accurate costing information. The cost accounting of China’s airlines has always been to adopt the traditional cost core