| As a new kind of vehicle, The General Aviation is noticed by people’s attentions. Developing a new General Aviation product can derive the peripheral industry, such as, electronics, information technology, logistics, tourism, etc. So, some countries are throw herself into develop the General Aviation.In China, The General Aviation’s market has a good prospect. Some traditional aviation factories will develop a new General Aviation product. It is considered a good opportunity for strategic transformation.The process about a new General Aviation product’s developing is complex. Because a new General Aviation product is constitute by many parts, with high quality requirements. It can’t be manufactured by a manufacturer in a short time. Usually, a new General Aviation product is manufactured by collaboration with many manufacturers, and the development cycle maybe several years, even ten years.The life cycle management is a new method which is form from the European and American countries in recent years, According to the life cycle management; the process of developing a new General Aviation product is included four phases, which are the Conceive, the Develop, the Realize and the Use. And this process will be spending more than ten years. Imaginably, the cost’s account is complex and endless. Therefore, building an estimate’s model about the cost is necessary when we are developing a new General Aviation product.In this article, based on the characteristics of the General Aviation, we carried out two studies.First, a cost estimate’s model was propose by the Activity Based Classification (ABC).Secondly, a calculate method about the product’s sale-price was propose, which is according to analyze the breakeven point between the value of the product and analyze the relationship between costs and prices. The results of the study can be used to guide the domestic manufacturing enterprises for general aviation product development and production of decision analysis. |
