基于价值工程的民用飞机维修目标成本分配

工业工程 ›› 2012, Vol. 15 ›› Issue (2): 105-108.

基于价值工程的民用飞机维修目标成本分配

1.北京航空航天大学经济管理学院，北京 100191；2.上海飞机客户服务有限公司，上海 200241

出版日期:2012-04-30 发布日期:2012-05-17
作者简介:毕翠霞（1985-），女，山东省人，博士研究生，主要研究方向为工业工程与项目管理.
基金资助:
国家自然科学基金资助项目（70972003）

Value Engineering Based Target Cost Allocation in Civil Aircraft Maintenance

1.School of Economics and Management, Beihang University, Beijing 100191, China;
2.Shanghai Aircraft Customer Service CO.,LTD. , Shanghai 200241, China

Online:2012-04-30 Published:2012-05-17

摘要/Abstract

摘要： 基于价值工程相关理论，利用模糊综合评价方法确定民用飞机各系统或部件的功能评价值，进而确定民用飞机各系统的成本系数，进行目标成本分配。文章寻求民用飞机维修目标成本分配的新思路，对现实工作具有指导和借鉴意义。

关键词: 价值工程, 民机飞机维修, 模糊综合评价

Abstract: In order to reduce the civil aircraft maintenance cost, the issue of target cost allocation is discussed in this paper. Based on the value engineering, a fuzzy comprehensive evaluation method is proposed to analyze the value of each functional system or component of a civil aircraft. Then, the maintenance cost coefficient of each functional system or component is determined. In this way, a maintenance cost is allocated to each functional system or component as the target cost so as to reduce the maintenance cost for the entire aircraft. An industrial example is used to show the application of the proposed method.

Key words: value engineering, civil aircraft maintenance, fuzzy comprehensive evaluation

毕翠霞1，徐峻1,2，魏法杰1. 基于价值工程的民用飞机维修目标成本分配[J]. 工业工程, 2012, 15(2): 105-108.

Bi Cuixia1, Xu Jun1,2, Wei Fa jie1. Value Engineering Based Target Cost Allocation in Civil Aircraft Maintenance[J]. Industrial Engineering Journal , 2012, 15(2): 105-108.

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