Launch cost reduction by the reuse of the core stage of Ariane 5

The high cost of launching payloads into Earth orbit is a main limiting factor on the development of space. In order to reduce the high cost of launch, reuse of (parts of) the launch vehicle is needed. This study analyses the possibilities of recovering and reusing the core stage of Ariane 5. Recovery of the core stage sets demands on re-entry trajectory, attitude, stability, thermal protection, structural strength, terminal deceleration, salt water protection, recovery and refurbishment. All these subject areas require solutions to their individual problems. Added subsystems to the stage are defined and their mass is determined. These masses are used to determine the financial feasibility of the recovery concept, by weighing the payload demise and operational cost against the gains of reduced production cost. It is concluded that the recovery is technologically feasible, using a detachable ablative heat shield on the nose of the stage and a stabilisation device (an inflatable drag cone), a parachute system and an engine enclosure device. Total mass of these systems is 1320 kg, with financial savings amounting to $8.5 million per flight.     

编制试飞工时,合理定位航空产品的价格

工时定额是构成产品成本的重要组成部份,试飞工时是产品工时不可缺少的一部份,对合理制定产品的价格有非常重要的作用。本文介绍了洪都集团编制试飞工时的主要作法和产生的效果。     

资产评估方法的横向比较和选择

横向对三种资产评估方法进行比较研究，以图表方式进行概括，以直观，明确的方法进行对比，从中总结出现规律性联系，并对其相互之间的选择原则进行探讨。     

带有启动费用与维持费用的动态批量问题

建立了带启动费用与维持费用的多产品动态批量问题模型，讨论了最优解的存在性及其特征，提出有效地解决上问题的分枝定界法。     

成本系统工程

本文用系统工程方法研究成本问题,提出了成本系统工程的概念。根据产品成本的全寿命周期,对制造企业的成本进行了分析,研究了开发成本、生产成本、管理成本与质量成本,探讨了降低制造成本的方法,提出了广义成本系统工程概念,分析了寿命与使用成本、批量与生产成本、技术与开发成本、人才与管理成本以及廉政与采购成本的关系。     

Hybrid partition- and network-level scheduling design for distributed integrated modular avionics systems

Distributed Integrated Modular Avionics (DIMA) develops from Integrated Modular Avionics (IMA) and realizes distributed integration of multiple sub-function areas. Time-triggered network provides effective support for time synchronization and information coordination in DIMA systems. However, inconsistency between processing resources and communication network destroys the time determinism benefiting from partitions and time-triggered mechanism. To ensure such time determinism and achieve guaranteed real-time performance, system design should collectively provide a global communication scheme for messages in network domain and a corresponding execution scheme for partitions in processing domain. This paper firstly establishes a general DIMA model which coordinates partitioned processing and time-triggered communication, and then proposes a hybrid scheduling algorithm using Mixed Integer Programming to produce feasible system schemes. Furthermore, incrementally integrating new functions causes upgrades or reconfigurations of DIMA systems and will generate integration cost. To control such cost, this paper further develops an optimization algorithm based on Maximum Satisfiability Problem and guarantees that the scheduling design for upgraded DIMA systems inherit their original schemes as much as possible. Finally, two typical cases, including a simple fully connected DIMA system case and an industrial DIMA system case, are constructed to illustrate our DIMA model and validate the effectiveness of our hybrid scheduling algorithms.     

装备研制项目的模糊挣值管理方法

由于装备研制项目广泛存在着技术风险,其预算成本难以用确定数描述,而现有挣值管理技术通常用确定数描述项目费用基线,忽视了项目的技术风险因素。为此,将技术风险引入挣值管理(EVM)方法,提出了一种装备研制项目的模糊挣值管理(FEVM)改进方法。该方法充分考虑了装备研制中的技术风险问题,利用技术成熟度(TRL)对项目计划成本进行估算,在此基础上,利用模糊数学理论,给出了一种基于可能度的高风险项目的成本和进度的模糊评价标准,并对项目的完工成本(ECC)和完工时间(ECT)进行了模糊预测。最后,通过案例对文中的方法进行了阐述。该方法针对装备研制项目技术风险大的特点,进一步拓展了挣值管理的适用性,对于决策者控制风险、保证项目的费用和进度具有一定指导意义和参考价值。     

公允价值在我国的应用和思考

本文对公允价值在我国的应用进行了反思，提出了在我国应当限制使用公允价值的观点。     

刍议环境投资决策的基本方法

环境管理会计是将环境因素引入管理会计体系的正在形成之中的新兴管理会计学分支.在环境因素逐渐成为影响企业活动的重要因素的背景下,环境管理会计以其适应企业现实的经营状况等优势,日渐受到企业的重视,同时其理论的发展也在不断的完善之中.环境投资决策就是将环境因素引进管理会计之中,在管理会计进行各种决策分析时,通过确认,计量各种由于环境因素所造成的收益与成本,并将其纳入到管理会计分析的模型之中.其中着重介绍了环境投资决策的基本方法,并举实例对环境项目的决策进行分析.     

目标成本管理在汽车零部件行业应用研究

汽车零部件行业生命周期相对固定、事先确定销售价格、产量预测较为明确等特点使该行业具有目标成本管理的先天优势。而一个产品在生命期必然面对客户每年提出的降价要求,因此如果简单地运用目标价格扣减目标利润的公式难以真正实现产品盈利的目标。文章认为目标成本的确定应该结合产品生命期内的现金流分析,在满足项目评价指标的前提下,在整个生命期内对产品进行成本规划。文章以KD公司为案例企业,对其基于产品生命期现金流的目标成本管理的具体应用方法进行了研究,肯定了其取得的良好效果。