通用航空产品全寿命周期成本研究

发布时间：2018-01-06 02:06

本文关键词：通用航空产品全寿命周期成本研究　出处：《西南财经大学》2013年硕士论文　论文类型：学位论文

【摘要】：航空产业被誉为现代制造业皇冠上最璀璨的明珠,航空产品的研制是一项庞大的系统工程,往往综合了一个国家各行业的最高端技术,反映一个国家制造业的最高水平,一直以来是世界各国争相发展的高技术产业。随着国内经济的高速发展,中国已孕育了一个广阔的通用航空市场,通用航空产品可以带来的快捷便利服务受到了越来越多的企业或商业团体的关注,同时也引起了国内航空制造企业进入通用航空产品研究制造领域的浓厚兴趣,一些传统的军用航空产品制造企业认为进入通用航空产品制造领域是一个很好的实现“军转民”的战略转型机会。通用航空产品的研制生产需耗费大量资源,由于零部件多、结构复杂、质量要求高,基本不可能仅由一家制造厂商独立完成所有工作,因此当前全球通用航空产业现状往往是由多家制造厂商合作甚至是不同国家间的制造厂商合作完成,一个全新研制的通用航空产品型号从开始设计到首架产品交付客户使用的研制生产周期往往需要好几年,甚至十几年的时间。可想而知,其研制生产过程的成本核算和管理将是异常复杂。因此,构建一个成本模型估算通用航空产品研制生产所需的费用需求,并在项目管理中贯彻实施,对确保项目获得商业成功将具有重大意义。产品全寿命周期的成本管理是近年来兴起的管理方法,该方法立足于产品最终客户的使用需求,从全寿命周期的角度对产品进行成本分析、控制和优化,近年来在欧美装备制造业获得广泛推行。根据通用航空产品的特点,通用航空产品的全寿命周期包括产品论证、产品研发、产品实施、产品使用四个阶段,各个寿命周期阶段具有完全不同的管理内容。由于一个完整的全寿命周期可能持续数十年,因此,在项目决策阶段对成本的测算将是非常复杂的。本文将按照通用航空产品全寿命周期的特点,对全寿命周期成本进行研究,其研究内容包括下述两个方面： 1、采用ABC分类法建立通用航空产品全寿命周期成本估算模型 2、按照全寿命周期成本管理思想制订通用航空产品销售价格本文研究成果可以用于指导国内制造企业进行通用航空产品研制生产决策分析。
[Abstract]:The aviation industry is known as the modern manufacturing industry a bright pearl on the crown, the development of aviation products is a huge system engineering, often a comprehensive national industry's most high-end technology, reflects the highest level of a national manufacturing industry, high-tech industry has been competing countries in the world development.
With the rapid development of domestic economy, China has spawned a vast market of general aviation, general aviation products can bring convenience services by more and more enterprises or business groups concerned, but also caused the domestic aviation manufacturing enterprises to enter the general aviation research interest in the field of product manufacturing space, some of the traditional protection aviation products manufacturing enterprises that enter the general aviation manufacturing field is a good implementation of the Strategic Transformation Opportunity conversion ".
General aviation product development and production needs to consume a lot of resources, as many parts, complex structure, high quality requirements, basically impossible only by a manufacturer independent and complete all the work, so the current status of the global general aviation industry is often by many manufacturers and even manufacturers cooperation cooperation between different countries, a new development general aviation products starting from the design to the first products delivered to customer production cycle often require several years or even ten years. As can be imagined, cost accounting and management in the development and production process will be very complicated. Therefore, the construction of general aviation product development and the cost of production needs to estimate a cost model. And implement in project management, to ensure the project to achieve commercial success will be of great significance.
Product life cycle cost management is a management method that has arisen in recent years. This method is based on the needs of the final customers, and carries out cost analysis, control and optimization from the perspective of life cycle. It has been widely implemented in the European and American equipment manufacturing industry in recent years.
According to the characteristics of general aviation products, the life cycle of general aviation products including product demonstration, product development, product implementation, product use four stages, each stage of life cycle management with completely different content. Because of a complete life cycle may continue for decades, therefore, in the decision-making phase of the project will be very the complex calculation of cost. In this paper, according to the characteristics of the whole life cycle of general aviation products, research on the whole life cycle cost, the content of the research includes the following two aspects:
1, using the ABC classification method to establish the total life cycle cost estimation model of general aviation products
2, in accordance with the life-cycle cost management idea, the sales price of general aviation products is formulated.
The research results in this paper can be used to guide domestic manufacturing enterprises to carry out the decision analysis of the development and production of general aviation products.

【学位授予单位】：西南财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F426.5;F406.7

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