Study Of Military Aircraft’s Life Cycle Cost Control Based On Value Chain In S

As the international situation becomes more and more complicated,our country has paid more and more attention to "high-precision" weapons,and military enterprises have also ushered in new development opportunities and challenges.On the one hand,our country has increased investment in aviation military enterprises,military development funds,and orders for weapons and equipment;on the other hand,it has also begun to control the rapidly rising defense funds,for example,speeding up the military price reform program and encouraging private enterprises to join the military market.S company is a large state-owned aviation military enterprise integrating aircraft development,production and sales in China,and it is different from general manufacturing.The same as other military enterprises.S company’s long-term main production purpose is to maintain national security,to ensure quality at all costs,to deliver products by node,and therefore does not pay attention to its own cost control.Different from other military industrial enterprises,the main product of S company is military aircraft.The main product has a lone production cycle,complicated process technology and huge capital consumption:while the main product has the characteristics of many varieties,small batches,high-level cross-production of scientific research and production,so the cost control of S company is extremcly difficult.With the deepening of the reform of the military industry system,on the one hand,the military pricing plan is about to be reformed,and the original cost accounting model can no longer meet the demand;on the other hand,the original monopoly market is gradually broken,and more and more excellent private enterprises join the weapons and equipment.Manufacturing competition.S company must,according to its own characteristics,improve the management level while ensuring product quality,and continuously improve the cost management method to achieve the purpose of reducing product cost,and have core competitiveness and maintain a dominant position in the fierce market competition.This paper takes S company as the case study object,and uses the cost management theory at home and abroad to explore the cost control model applicable to China’s large military enterprises.The article is divided into the following five parts:First of all,this paper introduces the research background and significance of the thesis.reviews the general domestic and international research status,proposes research plans and frameworks,and provides theoretical know ledge and guidance for the thesis.Secondly;it introduces the of value chain theory and life cycle theory,and redefines the meaning of product life cycle cost from the perspective in value chain,and proposes the product life cycle cost control mode based in the value chain concept-and analyses of the cost control methods based on the characteristics of different stages of the product life cycle Thirdly,this paper takes S company as a case to introduce the cost status and problems of aircraft development,procurement,mass production and different stages of after-sales,and finds the corresponding cost control plan according to the problem and applies it to the actual production processFourthly,this paper analyzes the advantages and disadvantages of the cost control method compared with the traditional cost control method based on the specific case analysis of the life cycle cost of the company based on the value chain,and provides reasonable suggestions for the continuous improvement of the cost control of the company S.Finally,this paper draws conclusions;the product lifecycle cost control based on value chains is operational in practice.After building the product lifecycle cost control system,different approaches can be taken to reduce costs for each phase of the product lifecycle.At the same time,it draws implications for other large military enterprises in China.In order to reduce the cost of products,we should focus on the whole life cycle of products and the process of circulation of internal and external value activities.The cost control of the whole product is limited only by relying on a certain part of the production process or the improvement of internal management methods.