在交通迅猛发展的今天,航空公司的飞机运输业务日益剧增,如何有效的管理核算航空公司飞机的维修成本,成为管理者重视的问题所在。由于飞机维修成本涉及到飞机维修活动的各个环节,影响面巨大,因此,从会计职能专项角度对此进行合理优化和控制显得举足轻重。本文即从会计职能角度对管理核算飞机维修成本进行了分析和探讨,寻找最优化的经济性能和质量性能切入点和平衡点。 Nowadays, with the rapid development of traffic, the air transport business of airlines is increasing day by day. How to effectively manage the maintenance costs of airlines’ aircraft has become a problem that managers attach importance to. As the cost of aircraft maintenance involves all aspects of aircraft maintenance activities, the impact is huge, therefore, it is important to optimize and control this properly from the perspective of accounting functions. This article from the accounting function point of view of management accounting aircraft maintenance costs were analyzed and discussed to find the most optimal economic performance and quality performance point of entry and balance.