Research On The Two-dimensional Cost Accounting System Based On The Life-cycle Of Project Management Of Military Models

As the deepening of the reform for domestic economic system， scientific andtechnological system and the market-oriented reform of science and technologyindustry of national defense， organizations of military technical research had toface not only the challenge of increasingly competitive environment from externaland but also the needs of transforming and refinement of the management oninternal system to survive. Military products needed to be “cost-effective” insteadof “cheap”， it required leap-forward development on refined management. Costmanagement， one of the important aspects within refined management， forced usto seek every method to strengthen internal management， while the basic of costmanagement based on reasonable and correct cost accumulation.According to the research and analysis of life-cycle cost accounting theory ofdomestic and foreign projects， and the combination of project management’sspecialty and reality of CALT(China Academy of Launch and VehicleTechnology)， the thesis presented creatively the two-dimensional costaccounting system of military models base on life-cycle project management. Thetwo-dimensional accounting system based on but differs from the one-dimensionalaccounting system which is the present and legal system of project costaccounting， for the one-dimensional accounting system， it was established tomeet the needs of supervision and decision by relevant information users.However，the two-dimensional system was to meet the needs of military modelsmanagement within enterprises， but the uniqueness of basic data in the twosystems was essential and crucial in two-dimensional accounting system. Thetwo-dimensional accounting system was to give a basic design for accountingresponsibility main body， time definition， account allocation system and etc.，and also the methods and measurement for military project direct cost accountingclassification， resource consumption allocation classification and informationmanagement system. The two-dimensional accounting system was operated inmilitary models cost accounting management of CALT then， and it developeddetailed management of cost accounting， and it provided key accountingsupporting for military models management. According to the study of CALTsuccess cases， the thesis shared the experience of cost accounting managementsystem which aimed to help other military organizations to further develop their internal management.