Research on a Manufacturing Cost Estimating Method Based on ABC for Aeronautic Product

摘要：

The purpose of this paper is to estimate the manufacturing costs for aeronautic product by using activitybased costing (ABC) method and to calculate the aeronautic product cost with Bill of Material (BOM) accurately and flexibly. Based on the existing cost framework of aeronautic product, the cost objects, activities, and resources in aeronautic product are analyzed. Then, an ABC-based cost estimation method for aeronautic product is put forward, in which the activities are divided into direct activities and indirect activities. Furthermore, the process of the ABC-based cost estimation is introduced.

关键词： ABC BOM Cost Estimation Aeronautic Product

作者: SUN Yi-ran ZHAO Song-zheng LIU Wei XU Heng

作者单位: Management School Northwestern Polytechnical University XiAn, P.R.China

会议类型: 国际会议

会议名称: 第三届IEEE无线通讯、网络技术暨移动计算国际会议

会议地点: 上海

会议语种:英文

在线出版日期: 2007-09-21（万方平台首次上网日期，不代表论文的发表时间）