Title :
Civil aircraft maintenance target cost allocation based upon value engineering
Author :
Bi, Cuixia ; Wei, Fajie
Author_Institution :
Sch. of Econ. & Manage., Beihang Univ., Beijing, China
Abstract :
During the process of controlling the civil aircraft maintenance costs, determining target cost and allocated to each system or components to make sure the target of cost control implementation into practice is an important work. This paper based on the value engineering, used fuzzy comprehensive evaluation method to give the function of each system or components, then to determine the cost coefficient of each system, and achieve cost allocation. By seeking new way of civil aircraft maintenance costs allocation, to guide practical work.
Keywords :
aircraft maintenance; costing; fuzzy set theory; value engineering; civil aircraft maintenance target cost allocation; cost control; fuzzy comprehensive evaluation method; value engineering; Target Cost Allocation; Value engineering;
Conference_Titel :
Communication Software and Networks (ICCSN), 2011 IEEE 3rd International Conference on
Conference_Location :
Xi´an
Print_ISBN :
978-1-61284-485-5
DOI :
10.1109/ICCSN.2011.6014323