基于作业成本法的军用产品工序成本计算模型研究

Research on Military Product Process Cost Model Based on Activity-Based Costing

针对军品直接费用所占比例越来越小,间接费用比例越来越大的趋势以及产品多品种、小批量的生产现状,通过对国内现有研究成果的分析,按照作业成本法的基本思路,依托企业现有的SAP、ERP、PDM等信息化系统,结合企业生产管理与数据积累的实际情况,按照成本相关性原则,分析了军品工序成本的内涵和主要影响因素,形成了军品生产成本的资源动因和作业动因,建立了热处理、表面处理、锻造、铸造和机加/数控等五大工段的工序成本计算模型。经在某型航空发动机上使用验证,能够直接计算的成本占总成本的70%左右,较原有核算方法只能计算30%产品成本有较大改进。计算结果较现行成本有所降低,系统级降低约15%,零件级降低约20%。

In view of the trend that the proportion of direct and indirect costs of military products is becoming smaller and smaller,and the current situation of multi-variety and small-batch production of products.This paper analyzed the existing research results in China,and according to the basic idea of activity-based costing,relying on existing information systems such as SAP,ERP,PDM,and combining with enterprise students.According to the actual situation of production management and data accumulation,according to the principle of cost correlation,the connotation and main influencing factors of the process cost of military products were analyzed,the resource and operation motivation of the production cost of military products were formed,and the process cost calculation models of five sections,including heat treatment,surface treatment,forging,casting and machine/numerical control,were established.The cost that can be calculated directly accounted for about 70% of the total cost,which has been verified by the application of a certain aeroengine.Compared with the original accounting,method which can only calculate 30% of the product cost,it has been greatly improved.The calculation results are lower than the current cost,the system level is reduced by about 15%,and the part level is reduced by about 20%.