会计学院知识库

实现碳达峰和碳中和的“双碳”目标是我国提出的重要战略方针，与实现我国可持续发展和践行人类命运共同体理念密切相关。南方航空积极践行低碳发展理念，通过碳排放情况将成本管理具体体现在各个价值链环节上，分别在飞机机队规模、航线规划、航油管理和废弃物处理等方面深入改进，在有关污染防治、节能减排等项目均投入大量资金，将减排降碳纳入了其工作考核范畴，为实现“双碳”目标提供了有利保障。

本文首先介绍了南方航空公司整体概况，分析其所处的环境、二氧化碳排放情况以及成本管理现状。其次分析在“双碳”目标的引领下，南航将绿色发展融入生产经营全过程，梳理了南航整体价值链情况，将南方航空公司进行价值链成本管理的行为分为内部和外部两个方面进行分析。其中，内部价值链成本管理分析包含航路的选择、飞机的运行环节、销售环节及机务维修环节；外部价值链成本管理主要包括飞机引进环节、航油管理环节以及其他活动环节，并且对其整体价值链情况使用平衡记分卡进行分析，分别从财务维度、客户维度、空中运行维度以及学习创新维度进行展开分析。

最后，通过对整个价值链条上的所有的经济行为进行全面的剖析，发现南航利用价值链成本管理理论可以有效提升公司成本管理水平，作出对南航整体发展有益的决定，为其提供更好的服务的结论。同时，针对南航在实现“双碳”目标过程中价值链成本管理仍然存在的问题，给出相应的建议。

The "double carbon" goal of achieving carbon peak and carbon neutrality is an important strategic policy proposed by China, which is closely related to the realization of China's sustainable development and the implementation of the concept of a community with a shared future for mankind. Southern Airlines actively practices the concept of low-carbon development, and through carbon emissions, embodies cost management in various value chain links. It has made in-depth improvements in aircraft fleet size, route planning, aviation fuel management, and waste disposal. It has invested a large amount of funds in pollution prevention, energy conservation, and emission reduction projects, and included emission reduction and reduction in its work assessment scope, providing favorable guarantees for achieving the "dual carbon" goal.

This article first introduces the overall overview of Southern Airlines, analyzes its environment, carbon dioxide emissions, and cost management status. Secondly, under the guidance of the "dual carbon" goal, China Southern Airlines has integrated green development into the entire production and operation process, sorted out the overall value chain situation of China Southern Airlines, and divided its value chain cost management behavior into internal and external aspects for analysis. Among them, the internal value chain cost management analysis includes the selection of routes, the operation of aircraft, sales, and maintenance processes; External value chain cost management mainly includes aircraft introduction, aviation fuel management, and other activity links. The overall value chain situation is analyzed using a balanced scorecard, which includes financial dimensions, customer dimensions, air operations dimensions, and learning and innovation dimensions.

Finally, through a comprehensive analysis of all economic behaviors along the entire value chain, it was found that using value chain cost management theory can effectively improve the company's cost management level, make beneficial decisions for the overall development of China Southern Airlines, and provide better services. Meanwhile, corresponding suggestions are provided to address the remaining issues in value chain cost management of China Southern Airlines in achieving its "dual carbon" goals.