The Study On Cost Analysis Of Shooting Experimentation And Its Aplications

The contents of this paper are in the field of national defense and army constructing, and this paper is organized from cost analysis and performance evaluation of shooting experimentation. Traditional cost analysis of shooting experimentation mainly focus on cost information of financial reports, and it helps to predict shooting cost and provide financial information for decisions, but cannot open out such place where cost management needing improvement, cannot provide any advice on operation size which are usually used in administration and decision-making, and shooting service pricing which is very important for our opening shooting range. To this end, we extend the traditional cost analysis of shooting experimentation from economic perspective, and classify the shooting experimentation cost into three categories: production cost, transaction cost and external cost, and analyze the thoughts and means of cost controlling, investigate some applications based on cost analysis of shooting experimentation.Firstly, we surround the center of how to evaluate shooting experimentation cost, systematically analyze shooting experimentation cost by studying the existing reference and materials. Based on the deep analysis of cost management status in quo, we extend it to economic perspective, and classify the shooting experimentation cost into three categories: production cost, transaction cost and external cost, which can develop the pathway of shooting experimentation cost analysis, consummate the calculating and checking system of shooting experimentation cost, advance the resource optimal allocation, provide political advice for sustaining operation and development of shooting range. Considering that transaction cost is given birth during the process of linking the up and down units, and it cannot create any value with flexibility, some countermeasure and thoughts to control transaction cost are provided through analyzing the mechanism and influencing factor.Secondly, introducing the concept of standard and standardization into the cost management process of shooting experimentation, discussing the function of shooting experimentation cost standardization and standard cost, setting forth the contents of cost standardization from the unification of statistical caliber, comparability of shooting experimentation cost, simplification of cost subject, and cycling of cost. We summarize the cost circulating rule, and set down the standard cost of the proceeding shooting experimentation using linear regression and lifecycle cost model by analyzing historical standard cost data. It involves three steps to finish it, setting down the total standard cost is the first step, and the proportion of various subjects is determined, then assigning the total standard cost according to the standard proportion, various subject cost are gained. The reasonability of methodology to determining standard cost is also explained by comparing the predicted standard cost and the realized shooting experimentation cost. The economy of shooting experimentation size is also investigated combining the standardizing shooting experimentation cost, with the relationship between size and cost in economics, the results show that four to eight experimentations per a year fall in the economic range. These results are helpful for arranging national defense experimentation from the nation's perspectives.Finally, the shooting experimentation performance indicator system is constructed by considering the shooting experimentation quality controlling target and cost factors, the AHP-fuzzy and data enveloping analysis are employed to evaluate the eight experimentations which finished during the period of year 2006 to 2007. The results show that the two methodology bring consistent evaluation conclusion, the DEA model is not only effective to evaluate the relative performance of the sample experimentation, also provide some advice and thoughts on improving performance by analyzing the redundancy of inputs and scarcity of outputs. It is meaningful for consummating shooting experimentation performance evaluation theory and establishing the foundation of software programming, meanwhile, it is useful and helpful for enhancement and sustaining improvement of shooting experimentation performance, and it is instructive for directing the well operation of Hainan shooting range.