%0 Journal Article
%T 基于工序级成本模型的舱段装配成本精准归集实践<br>Practice of Precise Cost Collection for Launch Vehicle Shell Products Assembly Based on Process Level Cost Model
%A 王磊
%A 何其玮
%A 吴冬
%A 曹健
%A 马遥
%J Management Science and Engineering
%P 402-408
%@ 2167-6658
%D 2025
%I Hans Publishing
%R 10.12677/mse.2025.142042
%X 基于对运载器舱段产品装配过程的全流程成本分析&#65292;结合5M1E和历史成本分析等分析方法&#65292;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&#65292;以某运载器部段为典型案例进行成本归集实践&#65292;验证了模型的适用性&#65292;发掘了高耗能因素&#65292;并为生产成本的全流程把控和生产要素的优化提供依据。<br>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.
%K 成本模型&#65292
%K 成本管控&#65292
%K 铆接装配&#65292
%K 全流程成本分析&#65292
%K 5M1E分析法<br>Cost Model
%K Cost Control
%K Rivet Assembly
%K Entire Process Cost Analysis
%K 5M1E Analysis
%U http://www.hanspub.org/journal/PaperInformation.aspx?PaperID=109474