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

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.