摘要
通过对作业成本法和目标成本法集成和对船舶敏捷制造过程进行分析,提出了基于LCC的船舶敏捷制造作业成本和目标成本集成的控制方法,并建立了基于作业成本法和目标成本法集成的船舶敏捷制造成本控制模型,在工期-成本均衡的情况下实现船舶敏捷制造的成本最优。
By integrating the activity-based cost （ABC） and the target cost （TC） and ana- lyzing ship agile manufacturing process, the control method based on whole life cycle cost （WLCC） is proposed, and the cost control model is constructed, and the ship agile manufac turing cost optimization with the time-cost equilibrium condition is achieved.
