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The Study Of Basing On WBS About Civil Aircraft Cost Breakdown And Optimize

Posted on:2017-04-03Degree:MasterType:Thesis
Country:ChinaCandidate:L Y QiaoFull Text:PDF
GTID:2349330482981674Subject:Accounting
Abstract/Summary:PDF Full Text Request
Research and development production of civil aircraft is a complex system engineering, The characteristics of civil aircraft is Long cycle, high complexity and uncertainty factors. To master an important link in the entire process is civil aircraft costs effectively breakdown.This paper regards civil aircraft cost breakdown and optimize as the research object, based on the work breakdown of the civil aircraft, Build the indicator system of civil aircraft cost factors, create the civil aircraft cost breakdown and optimize models of research and development phase and production phase. First, make a conclusion about work breakdown and cost breakdown, deeply analyze respective cost features of work breakdown and cost breakdown process from research and development to product. Based on the work breakdown, conduct cost breakdown. Second, the cost breakdown of civil aircraft divide into two parts are research and development phase and production phase combine data of survey and investigation, after detect the accuracy of grey forecast model, proceed cost breakdown of research and development phase. Aim at production phase, divide into two parts, one is the factor of market, use fuzzy synthetic evaluation model decompose procurement cost. Another is the factor of product working hours, include project cost and craft equipment cost manufacture cost. Optimize the DAPCA IV model of the RAND corporation, select related product indicator as dependent variable. Solve coefficient of optimize the DAPCA IV model of the RAND corporation, Select 16 different kind of civil aircraft examine model veracity. Based on various model already pass examination, conduct cost breakdown to the new type civil aircraft, work out the new type civil aircraft general cost value of research and development phase and production phase. Finally, according to research and development phase and production phase, conduct cost breakdown again and calculate the new type civil aircraft accounting cost. The paper adopt earned value management process cost optimization, seek cost and plan deviation in the point of pivotal node, control the new type civil aircraft's cost in the reasonable range. It is a meaningful realistic problem about cost breakdown, structure cost and development variable model, use model the new type civil aircraft's cost, optimize cost according to work stage.
Keywords/Search Tags:work breakdown, cost breakdown, optimize DAPCA IV model, accounting
PDF Full Text Request
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