摘要：随着航空运输业的不断发展，低成本航空公司正在以非常巨大的优势为传统航空业发展注入新的生机与活力，加上电子技术的应用和普及，航空公司也得到了一定的发展，世界各个国家也出台了很多的政策，低成本航空公司开始以最快的速度抢占了市场份额。但是对于航空公司来说，要想更好的发挥好自己的竞争优势，就必须发挥好成本管理的作用。本文充分运用成本分析方法对春秋航空、山东航空进行成本分析，根据分析结果从两个方面提出实施成本管理的建议，具体包括实施方案的建议和保障措施的建议，期望能对春秋航空山东航空获得持久竞争优势有借鉴作用，也从全新的角度去了解了目前航空企业成本管理的不足之处。

关键词：成本管理；春秋航空；山东航空

Abstract: With the continuous development of air transportation industry, low-cost airlines are injecting new vitality and vitality into thedevelopment of traditional aviation industry with very huge advantages. With the application and popularization of electronic technology, airlines have also been developed. Many policies have been issued in various countries around the world.Low cost airlines have begun to occupy market share at the fastest speed.But for airlines, to play a better role in their competitive advantage, we must play a good role in cost management. This paper makes full use of cost analysis method to analyzethe cost of spring and Autumn Airlines and Shandong Airlines. According to the analysis results,the paper puts forward the suggestions of implementing cost management from two aspects, including the suggestions of implementation plan and safeguard measures. It is expected to be useful for Shandong Airlines to gain sustainable competitive advantage,and also learn from a new perspective the current aviation enterprise becoming The deficiencies of this management.

Keywords: Cost management; Spring Airlines; Shandong Airlines