关键词: 飞机制造, 作业成本, 工作分解结构

Abstract:

Activity Based Costing(ABC) is a new cost accounting method that was produced in 1980s. It is a good method to account indirect cost and amend the fatal disadvantage of the traditional cost accounting method. This paper introduces the algorithm of ABC and its new idea of cost management and control. At the same time, Industry Engineering(IE) is another excellent technique of production management. IE has a basic concept that is the base of ABC theory. This concept is the so\|called activity. So, a cost control system of IE+ABC could be established through discussing the internal relation between technique attribute of IE and the algorithm of ABC. And, it is the object to control the cost of manufacturing process of airplane project effectively. In this system, activity is the core and base. The enterprise demonstration has shown the actual implementary effect of this cost control system and its value of research and generalization. At last, the development of ABC and its related theory is discussed.

Key words: airplane manufacturing, activity based costing, work breakdown structure