2019 Scientific Conference on Management, Education and Psychology
,
Pages 200-204
The Role of Standard Cost Method in Cost Control——Taking Aviation Enterprises for Instance
Ying Liu
Corresponding Author:
Ying Liu
Abstract:
With the opening of market and the continuous improvement of people’s living standards, increasingly more residents choose to travel by air, promoting the swift development of civil aviation industry in China. The standard cost method plays a crucial role in improving the cost management level and enhancing the profitability of enterprises, which is conducive to the further flourishment of Chinese civil aviation industry. This paper analyzes the function of standard cost method in civil aviation enterprises from its concept and framework and puts forward several constructive suggestions concerning cost control.
Keywords:
Standard cost method; Cost control
Cite this paper:
Ying Liu. The Role of Standard Cost Method in Cost Control——Taking Aviation Enterprises for Instance. 2019 Scientific Conference on Management, Education and Psychology (SCMEP 2019). 2019, Vol.1: 200-204.