基于作业成本原理的飞行训练保障费用模型

Flight Training Support Cost Model Research on the Principles of Activity-based Costing

飞行训练保障费用是飞机使用保障费用中的重要组成部分,也是使用保障费用估算的重点和难点。结合目前航空兵部队实际工作情况,首先利用作业成本法的基本原理,对航空兵部队飞行保障阶段的作业进行划分,得出成本库及成本动因。其次针对军机飞行保障阶段的多种作业,建立基于作业成本法的飞行训练保障费用模型。最后通过算例说明其比其他估算方法所具备的优势。

Flight training and support cost is an important part of aircraft operation and support cost and is also the emphasis and difficulty of operation and support cost estimation.Combined with the actual working condition of the aviation troops,firstly,this paper uses the basic principle of activity-based costing to divide the operation of the aviation troops flight support phase,and the cost base and cost drivers are obtained.Secondly,in the light of the multiple operations of flight support phase of military aircraft, establishes flight training support costs model on the principle of activity-based costing is established.Lastly,uses examples to illustrate its advantage than other estimation methods.