客户关系是航空公司的宝贵资源,以客户为中心的客户关系管理,能够使企业保持市场占有率、获取稳定盈利。作业成本法是一种先进的成本计算方法.它以“作业”为中心,对价值链进行分析,尽量为顾客提供更多的价值,从而获得更多的利润。利用作业成本法的原理对客户关系管理的重要方面———客户导向的获利能力进行了分析,为定价等相关决策提供依据。 Customer relationship is an invaluable resource for airlines. Customer-centric customer relationship management enables enterprises to maintain market share and achieve stable profits. Activity-based costing is an advanced costing method that focuses on “operations” and analyzes the value chain to maximize customer value and profitability. The principle of ABC is used to analyze the profitability of customer-oriented profit, which is an important aspect of customer relationship management, and provides the basis for decision-making on pricing.