Transportation Systems and TechnologyTransportation Systems and Technology2413-9203Eco-Vector792710.17816/transsyst20173191-99Research ArticleThe features of costs management at an airline: heoretical basicsTregubovaAnastasia M.<p>flight attendant</p>anastasia.tregubova@yandex.ruPrivalovNikolai G.<p>Doctor of Economic Sciences, prof. Cafe. National Economy</p>ns-privalov@mail.ruPrivalovaSvetlana G.<p>Candidate of Economic Sciences, Assoc. Cafe. State and municipal finances</p>privalova-sg@inbox.ruPAO “Aeroflot” the branch in St. PetersburgSt. Petersburg State University of Economics1503201731919920022018Copyright © 2017, Tregubova A.M., Privalov N.G., Privalova S.G.2017<p>This article describes cost managements problem at an airline. The applied methods of theoretical research are the classification method, comparison, generalization, analysis and synthesis. Scientifically based classification of costs is analyzed in the article, i.e. a cost classification is the first step towards improving the cost management. The various features of the classification of costs are educed in the article. The analysis of the classification of costs is performed in three main areas: cost classification for determining a production cost (works, services), classification for management decisions also for control and regulation the activities of the responsibility centers.</p>
<p>Authors identify and describe the typical tasks of cost management at an enterprise and note that all tasks of the cost management must be solved complexly so as improve the economic efficiency of the enterprise. Authors concentrate special attention on the fact that the problem solving set by enterprise expects systematization of the cost management methods varieties. Exploring the main cost management methods, authors reveal their advantages and disadvantages. Based on the advantages and disadvantages of each method modern enterprises can use a mixed model of management of the financial costs.</p>
<p>Authors conclude that the main cost management tool is the analysis of the actual costs deviation from their standard values which are calculated separately for each responsibility center and cost element.</p>
<p>The article describes the specifics of an airlines costs. The main content of the research is the analysis of the air transportations prime cost calculation technique existing nowadays. The conclusion: based on the specific needs airlines may choose different approaches and methodologies for the calculation of the air transportations prime cost.</p>cost management of an airlinecost classificationmethod of control costadvantages of a methoddisadvantages of a methodprime costair transportation’s prime costair transportation’s prime cost calculation techniqueуправление затратами авиакомпанииклассификация затратметод управления затратамипреимущества методанедостатки методасебестоимостьсебестоимость авиаперевозокметодика расчета себестоимости авиаперевозок[Костромина Е. В. Авиатранспортный маркетинг: Учебник. - 2-е изд., испр. и доп. - М.: ИНФРА-М, 2015. - 360 с.][Никонова Л. П., Назаренко Т. В. Экономика гражданской авиации: учеб. пособие. // Под ред. Н. И. Степановой. - М.: МГТУ ГА, 2014. - 116 с.][Степанова Н. И., Сакульева Т. Н. Управленческий учет в авиапредприятиях. Часть 1: Учебное пособие. - М.: МГТУ ГА, 2006. - 80 с.][Гончарова Э. А. Управление затратами и результатами деятельности предприятия: учеб. пособие. - СПб.: Изд-во СПбГУЭФ, 2012. - 82 с.][Чувашлова М. В. Внедрение контроллинга в систему управления предприятием авиационной промышленности: монография. - М.: РАЕ, 2013. - 322 с.]