Full-Text Search:
Home|Journal Papers|About CNKI|User Service|FAQ|Contact Us|中文
《Machinery Design & Manufacture》 2008-10
Add to Favorite Get Latest Update

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
Download(CAJ format) Download(PDF format)
CAJViewer7.0 supports all the CNKI file formats; AdobeReader only supports the PDF format.
【Citations】
Chinese Journal Full-text Database 5 Hits
1 WANG Fu-sheng,PENG Sheng-zhi,LIU Shi-yu(School of Management,Harbin Institute of Technology,Harbin 150001,China);Study on the measurement of the activity-based value output of industry value chain based on BP Neural Network[J];Journal of Harbin Institute of Technology;2006-01
2 MA Ning-yu, LI Qing, LI Tao, CHEN Yu-liu, NING Ke(Dep. of Automation, Tsinghua Univ., Beijing100084, China);Business Process Costing in Integrated System Engineering[J];Computer Integrated Manufacturing Systems;2003-12
3 GUO Gang, CHENG Jing-bo, LIU Fei(Coll.of Mechanical Eng., Chongqing Univ., Chongqing400044, China);Expression and Application of Mono-tier and Multi-tier BOM within Product Lifecycle[J];Computer Integrated Manufacturing Systems;2004-01
4 GUO Chun-ming~1, HAN Zhi-jun~1, SHEN Ya-nan~2, GUI Liang-jun~1(1.Inst. of Economics & Management, Nanjing Univ. of S&T, Nanjing 210094, China; 2.Inst. of Economics & Management, Taiyuan Univ. of Tech., Taiyuan 030024, China);Parametric cost estimation based on activity-based costing & radical-based function network[J];Computer Integrated Manufacturing Systems;2005-08
5 LI Bu-xi1,2,WANG Ping-xin2(1.Management School,Xi'an Jiaotong University,Xi'an 710049,China;2.Management School,Shanxi University,Taiyuan 030006,China);Research on Multi-Cost Driver Combinations in Activity-Based Costing[J];Systems Engineering-Theory & Practice;2007-04
【Co-citations】
Chinese Journal Full-text Database 10 Hits
1 ZHANG Zhi-ping,REN Cui-ping(1.Finance Department,Shanghai Meishan Iron and Steel Co.Ltd,Nanjing 210039,Jiangsu,China;2.School of Management,AHUT,Ma'anshan 243002,Anhui,China);The Application of Activity-based Costing in Logistics Cost Accounting[J];Journal of Anhui University of Technology(Social Sciences);2006-03
2 GU Yuan(School of Management,AHUT,Ma'anshan 243002,Anhui,China);The Application of Enterprise Cost from Policy-making Perspective[J];Journal of Anhui University of Technology(Social Sciences);2009-01
3 LI Hua - feng (Plan and Finance Department cf Baotou Steel (Group) Corporation, Baotou 014010, Nei Monggol, China);Discussion on cost accounting of Baogang's products with "Activity - Based Costing methd"[J];Science & Technology of Baotou Steel(Group) Corporation;2005-S1
4 Qiao Lihong Zhang Yizhu(School of Mechanical Engineering and Automation,Beijing University of Aeronautics and Astronautics,Beijing 100083,China);Implementation approach to information integration between PDM and ERP systems[J];Journal of Beijing University of Aeronautics and Astronautics;2008-05
5 YUE Dian-min,WU Xiao-dan(School of Management,Hebei University of Industry,Tianjin 300130,China);The Establishment of Cost Management System Based on Value Chain Theory[J];Commercial Research;2008-07
6 ZHONG Weiqiang, GAO Yan(Graduate Department, Northeast University Of Finance & Economics, Dalian 116025, China);Theoretical Research on the Combining of Cost Drivers[J];;2003-02
7 ZOU Xin-pin 1,LI Dong-sheng 2,ZHANG Xin-chang 1(1.Jiangnan University,Wuxi 214122,China;2.Shandong Fuwei Ltd.,Weifang 261061,China);Research and Application of the Recycle Packaging System Based on ABC[J];Packaging Engineering;2008-01
8 WANG Nian-xin1, GE Shi-lun1, ZHAO Gui-min2 (1. School of Economics and Management, Jiangsu University of Science and Technology, Zhenjiang 212003, China; 2. Jinzhou Software Co., Ltd., Zhenjiang 212003,China;Shipbuilding cost feedback system based on the dynamic control[J];Ship Engineering;2007-01
9 ZHAO Yu-xia (Pingdingshan Institute of Technology,Pingdingshan 467001,China);Application of activity-based cost-volume-profit analysis in cost management of single projects[J];Journal of Pingdingshan Institute of Technology;2008-01
10 Yu Guopei;Value Creation-Oriented Performance Assessment System for Commercial Banks[J];Finance & Economics;2007-03
China Proceedings of conference Full-text Database 6 Hits
1 Dai Xinmin Ren Cuiping (Management Institute,Anhui University of Technology);Application of Activity-based Costing to Logistics Cost Accounting[A];[C];2005
2 QIAN Ying ZHANG Ren Jun (Hehai University Nanjing Jiangsu 210098,China);On Consolidation of Cost Drivers in Activity Cost and Its Application[A];[C];2005
3 Wang PingXin Wu QingHua (Management School of Xi'An JiaoTong University, ShanXi Xi'An , 710049);Activity value analysis and value-based management: An integrated framework[A];[C];2005
4 WEI Lin LIU Ligang;How to Facilitate Enterprises with ABC Concept to Build up Own Competitive Advantage[A];[C];2005
5 ZHENG Deliang (School of Merchant of Qingdao Technological University, Shangdong Qingdao 266520);Discuss the Application of the Management Accounting in China[A];[C];2005
6 Xiang Chongxue School of Management, AHUT, Ma’anshan 243002, Anhui, China;On the Feasibility of the Implementation of ABC for Enterprise: based on the decision-making analysis[A];[C];2009
【Secondary Citations】
Chinese Journal Full-text Database 9 Hits
1 Guo Chunming Han Zhijun(Institute of Economics & Management, Nanjing, Jiangsu 210094);A New Approach to Cost Management: Kaizen Costing[J];Journal of Communication of Finance and Accounting;2005-03
2 Qiu Dengmei, Qin Pengfei (Department of Mechanical Engineering, China Textile University, Shanghai, 200051)Zhang Zonggang, Shi Huixiang (Shanghai No 2 Textile Machinery Co. Ltd., Shanghai, 200434);Development of the Assembly BOM Database in MRPⅡ[J];;1997-05
3 Chen Meifei Qi Ershi Li Congdong (Management School of Tianjin University,Tianjin,300072);The Study on the CIMS Applied Demonstration Project Benefit Evaluating and Examining[J];INDUSTRIAL ENGINEERING JOURNAL;1998-03
4 GUI Jing-song~(1,2), KANG Hai-gui~1Dalian University of Technology, Dalian 116024, China; 2.College of Civil Engineering, Dalian Fisheries University, Dalian 116023, China);The response surface method of RBF artificial neural network for structural reliability analysis[J];The Ocean Engineering;2004-03
5 NIU Dong,NING Ke,LI Qing, CHEN Yu-liu (Department of Automation, Tsinghua University, Beijing 100084,China);Method and Tool for IDEF3 Based Process Modeling[J];Computer Integrated Manufacturing Systems;2001-12
6 ZHOU Yong-hua,CHEN Yu-liu (Dept. of Automation, Tsinghua Univ.,Beijing 100084, China);Trade-off Model among Time, Quality and Cost for Business Process Reengineering[J];Computer Integrated Manufacturing Systems;2002-04
7 LI Xiang-dong,FAN Yu-qing (School of Mechanical Engineering and Automation,Beijing Univ.of Aeronautics&Asronautics, Beijing 100083,China);Object-Oriented Model of BOM for Product Data Management[J];Computer Integrated Manufacturing Systems;2002-07
8 NING Ke, NIU Dong, LI Qing, SHEN Hui, CHEN Yu-liu(Dep. of Automation, Tsinghua Univ., Beijing 100084, China);IDEF3-based Business Process Simulation Modeling[J];Computer Integrated Manufacturing Systems;2003-05
9 LI Bu-xi,WANG Ping-xin,CHEN Lin(Management School,Xi'an Jiaotong University,Xi'an 710049,China);Study on Cost Driver Combinations Theory in Activity-Based Costing[J];Systems Engineering-theory & Practice;2005-08
©2006 Tsinghua Tongfang Knowledge Network Technology Co., Ltd.(Beijing)(TTKN) All rights reserved