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《Machinery Design & Manufacture》 2008-10
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Exploring aircraft product cost estimation based on activity

YAN Yan,ZHANG Zhen-ming,TIAN Xi-tian,JIA Xiao-liang(Institute of CAPP & Manufacturing Engineering Software,Northwestern Polytechnical University,Xi’an 710072,China)  
The current manufacturing expenses had difficulty in estimating product cost by the man-hour of proportion.In order to obtain accurate and detailed cost estimation information,according to the ideas from Activity-Based Costing,a cost estimation model was established by BOM as the master line.The method was given which started from collecting cost by directly activities,to distributing resource by activities objectives,to cumulating the product cost by BOM.Finally,the platform was developed by J2EE technology and application case was presented.
【Fund】: 国家863/CIMS主题资助项目(2004AA413020-2)
【CateGory Index】: F407.5;F406.72;F224
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