中文摘要：

针对国内航空公司运行管理模式等特点，并依据ATA提出的航空公司直接运行成本分析理论，提出了一种改进的航空公司直接运行成本分析模型。通过对国内外航空公司直接运行成本对比研究，分析了导致成本构成差异的原因。研究表明该成本分析法在航空公司具有较好的适用性，同时，研究表明ATA成本分析法在民用航空领域是一种国际通用的成本分析方法。

英文摘要：

In the light of characteristic of domestic airline management and analysis theory which Transport Association of America （ATA） provided to calculate direct operating cost （DOC）, we provide an improved method for direct operating cost. It is designed to provide a basis of comparison between domestic airline and America＇ s. We analyze the factors of the cost constitution. The researches indicate this cost analytic method which has great serviceability in airline. At the same time, we prove that the ATA cost analytic method is a international cost analytic method in the field of airline.