基于作业成本法的飞机产品成本估算研究

Exploring aircraft product cost estimation based on activity

为了获取准确的成本估算信息,针对飞机制造的复杂性和数据信息共享的即时性等特点,对目前产品制造费用按工时比例分摊到产品的估算不准确的缺陷,依据作业成本法的思想,建立以BOM为主线的成本估算模型,并给出从直接发生的活动对成本进行归集,依照活动的目标进行分配,成本BOM逐层卷积估算产品成本的方法。最后,利用J2EE技术进行系统实现,并给出一个应用实例。

The current manufacturing expenses had difficulty in estimating product cost by the manhour of proportion. In order to obtain accurate and detailed cost estimation information,according to the ideas from Activity-Based Costing,a cost estimation model was established by BOM as the master line. The method was given which started from collecting cost by directly activities ,to distributing resource by activities objectives ,to cumulating the product cost by BOM. Finally,the platform was developed by J2EE technology and application case was presented.