民用飞机航材销售费用分解结构模型研究

当前我国民用飞机缺乏合理、灵活的航材价格计算模型，而合适的航材销售费用分解结构模型可以降低运营成本、增加利润。本文综合多种因素的影响，从不同的维度对航材定价进行研究，阐述民用飞机航材成本费用的构成；从全寿命周期的角度对航材价格影响因素进行分析，构建国产民用飞机全寿命周期不同航材在多种因素影响下的销售费用分解结构模型。结果表明：构建的分解结构模型合理、有效，能够指导国产民用飞机型号航材定价分析，航材销售价格影响因素分析能够结合不同部门维度或工作维度对全寿命周期内的航材成本进行结构分解，实现利润最大化。

Research on sale cost decomposition structure model of civil aircraft spare parts

To resolve the lack of rational and ?exible calculation problem of spare parts price for domesticcivil aircraft, this paper studies the pricing of spare parts from different dimensions, by synthesizing the effects of various factors, obtains the decomposition structure model of sales expenses of different types of spare parts is obtained. Firstly, the components of civil aircraft spare parts cost are elaborated. Then, the influencing factors of spare parts price are analyzed from the perspective of life cycle. Finally, the decomposition structure model of sales expenses of domestic civil aircraft is established with different spare parts in the life cycle. The research results comprehensively investigate the influencing factors of spare parts price of domestic civil aircraft models, and provide support for the establishment of spare parts sales price.