基于工序级成本模型的舱段装配成本精准归集实践  

Practice of Precise Cost Collection for Launch Vehicle Shell Products Assembly Based on Process Level Cost Model

作　　者：王磊 何其玮 吴冬 曹健 马遥 

机构地区：[1]北京航天爱锐科技有限责任公司,北京 [2]首都航天机械有限公司,北京

出　　处：《管理科学与工程》2025年第2期402-408,共7页Management Science and Engineering

摘　　要：基于对运载器舱段产品装配过程的全流程成本分析,结合5M1E和历史成本分析等分析方法,构建了一种由各环节人工成本、设备成本和材料成本及其他相关费用组成的工序级成本模型。在此基础上,以某运载器部段为典型案例进行成本归集实践,验证了模型的适用性,发掘了高耗能因素,并为生产成本的全流程把控和生产要素的优化提供依据。Based on the cost analysis and the entire process of product rivet assembly of a launch vehicle section and combined with 5M1E analysis and historical cost analysis, a process level cost model composed of labor cost, equipment cost, material cost and other related costs was constructed. On this basis, a typical case of a launch vehicle section was taken to carry out the precise cost collection practice, which verified the applicability of the cost model, explored the high consumption factors, and provided a basis for the entire process control of production cost and the optimization of production factors.

关 键 词：成本模型 成本管控 铆接装配 全流程成本分析 5M1E分析法 

分 类 号：V46[航空宇航科学与技术—航空宇航制造工程]