Based On The Digital Production Of Aviation Enterprise Activity Cost Management

With the national "eleventh five-year plan" of state-owned enterprises technical innovation strength increasing, numerical control to improve degree of automation, PDM, MES and ERP technology, digital manufacturing, the introduction of the project management tools, propulsion, the ascension of informationization level, make enterprises increasingly have the activity cost management basic condition, also make the means and the method of traditional enterprise cost management appears increasingly backward, increasingly deviating from the actual product cost accounting data, the accuracy is becoming more and more bad, has greatly influence foreign cooperation of enterprises and products quotation, enterprises offer the success rate of less than thirty percent.Therefore, to explore and research suitable for enterprise itself the characteristics of the digital production, new quotation based on activity cost management and the ways ofcost accounting, to improve cost accounting and management ability, to understand and master the true cost of enterprise product information, improve the success rate of foreign quotation, become the important subject in front of the enterprise. Especially for the current domestic civil aviation field of subcontract, choose typical cases on activity—based cost design and application practice, not only solved the enterprise need, and has large practical popularization significance.This thesis aims to analyze military background of the subcontract manufacturing enterprise cost management history, current situation and existing problems, and combining with the characteristics of enterprise production management and production organization change and in-depth analysis of the causes of cost accounting problems, at the same time, draw lessons from foreign activity cost management experience, try digital production based on the existing enterprise information systems, to develop joint case enterprise management present situation and characteristics of practical production, from product price to the cost accounting of the basic model, designed the concrete implementation method and key points of activity cost management model.Through practice, case enterprise through practical application of the model of long-term tracking, business orders and the success rate of more than 50%. Application effect of model test was obtained. At the same time, case enterprise used the model to extract part of the previous year has access to order cost verification, to prove the practical value of the model. In view of the application of such issues as capacity management, workers examination were analyzed, and presented on the basis of equipment resource capacity automated production plan issued the way based on standard work time and workload evaluation new ways, and the enterprises to promote the recognition and implementation. Finally, the thesis put forward two suggestions for improvement, one is through activity-based cost method to calculate the cost of batch production product process, the second is to reasonably apportion the first product of manufacturing costs between the volume production product and r&d expenses.