Cost management is the process of planning and controlling the budget of a business. Cost management is a form of management accounting that allows a business to predict impending expenditures to help reduce the chance of going over budget. Airlines companies will produce different level of goods to fulfill different types of consumer demands. Different services such as first class, business class, premium economy class and economy class air flights are provided based on the cost information and need of the consumer to keep the company profitable, and this is where managerial cost and decision making comes in. The development of airline industry increasingly important to us because it has not only increased world trade activity by enabling faster and easier movement of passengers and goods but has also provided jobs to millions of people. The cost information system plays an important role in every airline’s company within the decision-making process. Although in reaching the goals of an airlines company compete for many control systems, the cost information system is important because it monitors the results of the others. The reason why costing is very important because every company will face cost and if the manager can lower the cost the profit will be increased automatically. To know the managerial uses of cost information in Singapore Airlines better in managing their cost information and make the right decision to become Singapore’s airline