作业优化在航空产品成本控制中的应用

针对航空制造企业成本核算和优化问题,提出运用作业成本法代替传统成本核算方法进行产品成本核算,进而通过作业分析,运用作业管理进行产品成本控制和优化.而后以中国航空制造企业XYZ转包生产项目的5种产品为研究对象,采用作业成本法进行产品的成本核算,同时基于产品生产流程中的作业分析,通过作业管理,运用作业减少和消除、作业选择和共享等方法进行流程优化.结果表明,作业成本法较传统成本核算方法更为准确,作业管理可以为企业降低产品成本和进行成本控制提供有效的优化措施.

Activity optimization in aircraft manufacturing cost control

Activity-based cost (ABC) was used to replace conventional volume-based product-costing system in addressing cost calculation and optimization issues in the aircraft manufacturing industry. Activity-based management (ABM) was applied to further implement cost control and optimization based on the activity analysis results. Cost calculation based on ABC in five types of subcontract products from a China-based aviation manufacturing enterprise (XYZ) resulted in an optimized workflow. The optimization was realized via adopting measures including a reduced or eliminated activity, activity selection or sharing. Results show that ABC is more accurate than the conventional volume-based product-costing system, and ABM can be a more effective optimization tool for cost reduction and cost control.