近年来,尽管燃油成本飙升、竞争不断加剧等因素使世界民航市场遭受沉重打击,但以美国西南航空公司、欧洲瑞安航空公司为代表的低成本航空公司利润却节节攀高。本文将作业成本法理念引入运输服务业,以期实现航空公司低成本竞争优势。 In recent years, despite the soaring fuel costs and increasing competition, the civil aviation market in the world has suffered a heavy blow. However, the profits of low-cost airlines represented by Southwest Airlines and European Ryanair have risen steadily. In this paper, the concept of ABC is introduced into the transportation service industry in order to realize the low-cost competitive advantage of airlines.