This paper introduces the cost composition of civil aviation engine maintenance service products, analyzes its pricing considerations, and establishes a customer-oriented service product pricing and rate allocation method based on activity-based costing. Combined with the pricing case of spare parts assistance service products, this paper uses the activity-based costing method and traditional costing method for comparative analysis, which shows that the activity-based costing method can effectively guide the product pricing in the cost calculation and cost allocation of aero-engine maintenance service products.