| Aviation industry is generated hi-tech and concerned the national economy andlivelihood of the masses. The competition of aviation manufacturing is becomingmore and more severely with development of global economy. Because of more newtechnology and new planning, there be the circle of production developing shortening,quality increasing, and cost of production lowering, value of production risingobviously in aviation manufacturing. For controlling and measuring value ofinvestment and made out, it need to establish an aviation cost system inmanufacturing to reflect and calculate the alteration of value under the developing ofproduction. It would help to improve the situation of production in market.This paper is based on making and managing for quota of operation and materialin aviation products of XAIC. Meanwhile combine with Activity Based Costing, toanalyze composition of cost for parts and assemblies. To establish the system ofmanage information is derived from BOM only, supported by quota of operation andconsumption of material, is leading by manage of cost system.This paper is based on needs of establishment of cost system and financeinformation in XAIC, Activity Based Costing, Object-Oriented Technology, GroupTechnology, Modeling Technique, and Database Technology be adopted for studyingand developing, research cost system of aviation products. |