面向批量生产的小型飞行器舱体装配的成本模型研究

Research on the Cost Model for the Assembly of Small Air Vehicles in Mass Production

摘要: 以批量生产为特点的装配产品，其生产流程过程中各项成本计算方式大不相同，构成了较为复杂的成本归集问题。对此，文章就以某批产的小型飞行器舱体进行成本组成分析，并结合飞行器舱体产品的工艺过程，采用固定成本和变动成本两种要素对各项成本进行归集，利用作业成本和工业工程方法建立一套适合批产型号项目的成本估算模型，该成本模型可以对批产产品的全流程成本进行具体的分析把控，有效提高批产产品的成本管控能力。

Abstract: For assembly products characterized by mass production, the cost calculation methods for various aspects in the production process are quite different, which constitutes a rather complex cost accumulation problem. In this regard, this paper conducts a cost composition analysis of a certain batch of small air vehicle products. It uses two elements, fixed cost and variable cost, to aggregate various costs, and establishes a cost estimation model suitable for batch production model projects by using activity-based cost and industrial engineering methods. This cost model can conduct specific analysis and control over the full process cost of mass-produced products, effectively enhancing the cost control capability of mass-produced products.