论文部分内容阅读
飞行训练保障费用是飞机使用保障费用中的重要组成部分,也是使用保障费用估算的重点和难点。结合目前航空兵部队实际工作情况,首先利用作业成本法的基本原理,对航空兵部队飞行保障阶段的作业进行划分,得出成本库及成本动因。其次针对军机飞行保障阶段的多种作业,建立基于作业成本法的飞行训练保障费用模型。最后通过算例说明其比其他估算方法所具备的优势。
The cost of flight training support is an important part of the cost of using the aircraft. It is also the key and difficult point of using the cost estimate. Combining with the actual working conditions of aviation units, firstly, the basic principle of ABC is used to divide the operations of aviation security flight stage, and the cost base and cost drivers are obtained. Secondly, aiming at the various operations of military aircraft flight support phase, a flight training security cost model based on ABC is established. Finally, an example is given to illustrate its advantages over other estimation methods.