现代飞机制造成本控制方法研究

介绍了作业成本法(Activity-BasedCosting-ABC)及其全新的成本管理和控制思想。通过对工业工程(IndustryEngineering-IE)的技术特性与ABC算法内在联系的探讨,建立了一个IE+ABC成本控制体系,目的是对飞机制造过程的成本实施有效控制。企业实证初步表明了这个成本控制体系的实际应用效果及其研究推广价值。

STUDY ON COST CONTROL OF MODERN AIRPLANE MANUFACTURING

Activity Based Costing(ABC) is a new cost accounting method that was produced in 1980s. It is a good method to account indirect cost and amend the fatal disadvantage of the traditional cost accounting method. This paper introduces the algorithm of ABC and its new idea of cost management and control. At the same time, Industry Engineering(IE) is another excellent technique of production management. IE has a basic concept that is the base of ABC theory. This concept is the so\|called activity. So, a cost control system of IE ABC could be established through discussing the internal relation between technique attribute of IE and the algorithm of ABC. And, it is the object to control the cost of manufacturing process of airplane project effectively. In this system, activity is the core and base. The enterprise demonstration has shown the actual implementary effect of this cost control system and its value of research and generalization. At last, the development of ABC and its related theory is discussed.