Study On Cost Management Of Aerospace Products Life-cycle

Cost management is the key link in the management of the enterprise management system,because cost management involves almost all aspects of the enterprise.It is the way of management in the production and management of the financial accounting,cost estimates,risk control,and the core objective of this field is to improve enterprise management capabilities,make enterprise management modernization more mature.Under the influence of the market economy,not only to make people's daily life new look,but also to make the market more in-depth defense industry,aerospace enterprises have abandoned the original situation to indulge in self-admiration market competition.While the original relatively stable aerospace environment in the market under the impact of changes to the reorganization,so the aerospace enterprises face the competition must strengthen project cost management efficiency and quality,make rapid rise to maintain a reasonable cost advantage,it will be all the aerospace enterprise competition in the future will follow the road.Although the change in internal and external forces in recent years under the attitude of aerospace enterprises on the market,but from the point of view of its management attitude,their sense of competition is reflected in the management and cost management,there are serious vulnerabilities,attention is only emphasis on the lips,but not put into action.According to the above research background,the main research work of this paper is as follows:1.According to the characteristics of the environment for the development of today's aerospace enterprises at home and abroad and S Institute,analysis the status of hospital cost management and existing problems.2.In view of the existing problems in cost management,cost calculation method was improved firstly and activity-based costing(ABC)was introduced.Through the comparison of traditional costing method and activity-based costing method,activity-based costing is more reasonable,accurate and scientific for project cost management and product pricing.3.Establish the whole life cycle cost control system,with the help of PDM to control,embedded cost design and control mechanism software model in the existing PDM design system,solve the problems existing in the cost management of SInstitute.4.The effect of accounting method and control model is proved by practice.