Title :
Research on a Manufacturing Cost Estimating Method Based on ABC for Aeronautic Product
Author :
Sun Yi-Ran ; Zhao Song-zheng ; Liu Wei ; Xu Heng
Author_Institution :
Manage. Sch., Northwestern Polytech. Univ., Xian
Abstract :
The purpose of this paper is to estimate the manufacturing costs for aeronautic product by using activity-based 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.
Keywords :
activity based costing; aerospace industry; bills of materials; activity-based costing method; aeronautic product; bill of material; manufacturing cost estimation; Aerospace materials; Assembly; Bills of materials; Costing; Costs; Erbium; Fuels; Materials testing; Pulp manufacturing; Sun;
Conference_Titel :
Wireless Communications, Networking and Mobile Computing, 2007. WiCom 2007. International Conference on
Conference_Location :
Shanghai
Print_ISBN :
978-1-4244-1311-9
DOI :
10.1109/WICOM.2007.1004
