Aircraft development FBS data model construction method and system based on WBS

Abstract

The invention belongs to the technical field of computer project management, and relates to a WBS-based aircraft development FBS data model construction method and system, and the method comprises the steps: 1, facing WBS transverse framework full coverage, longitudinally corresponding to a WBS working unit corresponding to an OBS minimum unit, and constructing a manageable FBS fund unit; 2, constructing a payment attribute to monitor the plan and payment progress of the development project; step 3, further subdividing an FBS fund unit; the method is oriented to WBS transverse framework full coverage, longitudinally corresponds to a WBS working unit corresponding to an OBS minimum unit, adds a milestone node, a time node and other setting attributes, and meanwhile, FBS funds are subdivided into eight items such as direct funds, indirect funds and the like, back-end financial accounting and final settlement are opened, the purpose of refined and efficient management and control of scientific research funds is achieved, and the method is suitable for popularization and application. And business and finance integration is supported powerfully.

Description

Technical Field

[0001] The invention belongs to the technical field of computer project management, and relates to a WBS-based FBS data model construction method and system for aircraft development. Background Art

[0002] The Fund Breakdown Structure (FBS) is to break down the research and development funds of the project into manageable subdivision units, that is, "how the research and development funds of the project are composed". In the early stage of the project, FBS is mainly used for fund planning and allocation, including signing corresponding contracts; during the project execution, FBS is the fund monitoring, accounting and adjustment, and is also a work guide for reducing project expenses while ensuring the project progress. In order to reduce and ultimately eliminate "over-advancement of scientific research funds", etc., it is very important to carry out fund breakdown management.

[0003] The core of aircraft development is "model (product)". The hierarchical decomposition of a product (whether it is equipment and its systems, subsystems, or equipment) is the basis of product development and project management. PBS is a structural expression of hierarchical and systematic decomposition of products. It describes the composition of products, especially deliverables, in the form of hierarchical tree decomposition structure, that is, "what" the product is. WBS is a structural expression of hierarchical and systematic decomposition of the work included in the project. It describes the composition of the entire project work in the form of a hierarchical tree decomposition structure, answering what work, deliverables, and final products need to be done, that is, "what to do". WBS is based on PBS, and not only covers the work carried out to directly realize the product (i.e. PBS), but also includes related work that is not PBS but serves PBS. Such as system integration, project management, test verification, etc. WBS is the basis of all project management activities. Therefore, building FBS based on the WBS of aircraft development can cover all work and expenses, and can effectively manage and control the aircraft development funds. At present, the aircraft development funds are mainly focused on cost and structure, and are basically calculated by categories such as direct materials, direct labor, and manufacturing costs. There is no fund decomposition system, which leads to the subsequent cost accounting of aircraft development being mainly based on WBS. However, since WBS is a work task decomposition based on the scientific research project management dimension, it is mainly used to promote the progress of aircraft development. It is inconsistent with the composition dimension and granularity of FBS, and it is difficult to support efficient financial cost accounting. At present, the construction and application of FBS for aircraft development is still a blank area, and it is urgent to establish an efficient aircraft development FBS data model to solve the above problems. Summary of the invention

[0004] The purpose of the present invention is to provide a method and system for constructing an FBS data model for aircraft development based on WBS. The present invention fully covers the WBS (work breakdown structure) horizontal architecture, vertically corresponds to the WBS work unit corresponding to the smallest unit of the OBS (organizational breakdown structure), and adds payment attributes such as milestone nodes and time nodes. At the same time, the FBS funds are subdivided into "eight major items" such as direct expenses and indirect expenses, opening up the back-end financial accounting and final settlement, realizing the purpose of refined and efficient management and control of scientific research funds, and thus effectively supporting business financial integration.

[0005] Technical Solution

[0006] A method for constructing an aircraft development FBS data model based on WBS includes the following steps:

[0007] Step 1: Build manageable FBS budget units by fully covering the WBS horizontal architecture and the WBS work units corresponding to the smallest OBS units vertically;

[0008] Step 2: Construct disbursement attributes to monitor the planning and payment progress of the development project;

[0009] Step 3: Further subdivide FBS funding units.

[0010] Furthermore, in step 1, the WBS horizontal architecture is fully covered, that is, each WBS corresponds to an FBS, and multiple WBSs can correspond to the same FBS. The WBS and FBS are in a many-to-one relationship, ensuring that each work unit has a corresponding funding unit to support it, and the two work units are merged into the same FBS unit according to the actual accounting and control needs.

[0011] Furthermore, in step 1, a controllable effective funding unit is constructed based on the OBS minimum unit corresponding to the work unit.

[0012] Furthermore, in step 2, the disbursement attributes include milestone nodes and time nodes, and the disbursement attributes are used to monitor the planning and payment progress of the development project.

[0013] Furthermore, in step 2, milestone nodes include program design review nodes, completion of a test verification node, phase transition review node, online operation node, and acceptance node; time nodes include annual, quarterly, and monthly time nodes, that is, payment time nodes.

[0014] Furthermore, in step 3, the FBS funding unit account construction module subdivides the FBS funding into direct funding and indirect funding. Direct funding includes material costs, special fees, outsourcing fees, and fuel and power costs; indirect funding includes administrative expenses, fixed asset depreciation expenses, management fees, and wages and labor costs.

[0015] A WBS-based aircraft development FBS data model construction system applied to the method includes:

[0016] FBS budget unit construction module: covers the entire WBS horizontal architecture and vertically corresponds to the WBS work unit corresponding to the smallest unit of OBS, building a manageable FBS budget unit;

[0017] Payment attribute building module: monitor the planning and payment progress of research and development projects;

[0018] FBS funding unit account construction module: adjust the funds used between accounts, and grasp the execution status of funds between each account.

[0019] Furthermore, the FBS funding unit building blocks include:

[0020] Horizontal architecture building module: used to ensure that each work unit has a corresponding funding unit to support it; merge two work units into the same FBS unit according to the actual accounting and control needs;

[0021] Vertical architecture building module: Build a controllable and effective funding unit based on the OBS minimum unit corresponding to the work unit.

[0022] Furthermore, the payment attribute construction module specifically includes:

[0023] Milestone node construction module: construction scheme design review node, completion of a certain test verification node, transition phase review node, online operation node, and acceptance node;

[0024] Time node construction module: construct annual, quarterly and monthly time nodes, that is, payment time nodes, to support the execution of project development funds.

[0025] Furthermore, the vertical architecture building blocks specifically include:

[0026] Direct expense unit account construction module: construction of material expenses, special expenses, outsourcing expenses, fuel and power expenses;

[0027] Indirect expense unit account construction module: construction of administrative expenses, fixed asset depreciation expenses, management fees and wages and labor costs.

[0028] Beneficial Effects

[0029] The present invention provides a method and system for constructing an FBS data model for aircraft development based on WBS. The present invention fully covers the WBS (work breakdown structure) horizontal architecture, vertically corresponds to the WBS work unit corresponding to the smallest unit of the OBS (organizational breakdown structure), and adds payment attributes such as milestone nodes and time nodes. At the same time, the FBS funds are subdivided into "eight major items" such as direct expenses and indirect expenses, opening up the back-end financial accounting and final settlement, achieving the purpose of refined and efficient control of scientific research funds, and thus effectively supporting business and financial integration. DETAILED DESCRIPTION

[0030] The features and illustrative embodiments of various aspects of the present invention will be described in detail below. In the detailed description below, many specific details are proposed to provide a comprehensive understanding of the present invention. However, it is obvious to those skilled in the art that the present invention can be implemented without the need for some of these specific details. The following description of the embodiments is only to provide a better understanding of the present invention by illustrating examples of the present invention. The present invention is by no means limited to any specific settings and methods proposed below, but covers any improvements, replacements and modifications of structures, methods, devices without departing from the spirit of the present invention. In the following description, known structures and technologies are not shown to avoid unnecessary ambiguity in the present invention.

[0031] A method for constructing an aircraft development FBS data model based on WBS (work breakdown structure) is provided. The method covers the entire WBS horizontal architecture and vertically corresponds to the WBS work unit corresponding to the smallest unit of OBS (organizational breakdown structure), and adds payment attributes such as milestone nodes and time nodes. At the same time, FBS funds are subdivided into "eight major items" such as direct expenses and indirect expenses, opening up the back-end financial accounting and final settlement, achieving the purpose of refined and efficient management and control of scientific research funds, and thus effectively supporting business and financial integration.

[0032] Embodiment 1:

[0033] A method for constructing an aircraft development FBS data model based on WBS is proposed, which includes the following steps:

[0034] Step 1: Build manageable FBS funding units by fully covering the WBS horizontal architecture and the WBS work units corresponding to the smallest OBS units vertically.

[0035] It covers the entire WBS horizontal architecture, that is, each WBS corresponds to one FBS, and multiple WBSs can correspond to the same FBS. The WBS and FBS have a many-to-one relationship, ensuring that each work unit has a corresponding funding unit to support it. As shown in Table 1, the two work units W1-1-1-1 and W1-1-1-2 can be merged into the same FBS unit F1-1-1-1 according to the actual accounting and control needs, realizing that the FBS covers all work units and can be flexibly combined according to the actual development situation of each aircraft.

[0036] Since the execution and assessment unit of FBS is usually OBS, the FBS vertically corresponds to the WBS work unit corresponding to the smallest unit of OBS, as shown in Table 1. If the WBS work unit W1-1-1-2 corresponds to OBS as the smallest unit, the WBS unit W1-1-1-2-1 at the lower level will no longer be decomposed into the corresponding FBS. In this way, the FBS can be effectively assessed and executed after it is constructed, truly supporting and implementing the entire process of aircraft development funding management and control.

[0037] Table 1 Construction of FBS cost units based on WBS

[0038]

[0039] Step 2: Construct payment attributes such as milestone nodes and time nodes to monitor the planning and payment progress of the development project.

[0040] The execution of FBS funding units is usually accompanied by some important milestone nodes, such as the completion of the program design review, the completion of a certain test verification, etc. Therefore, it is necessary to construct the milestone node attributes of FBS to control the matching execution of funds and work plans, realize the effective execution of funds, and carry out scientific research work as scheduled. The scientific research work of aircraft development projects is generally carried out on an annual and quarterly basis. Each work unit is usually accompanied by the execution of funds. Therefore, the payment time nodes of FBS can be constructed to support the project development and effectively reduce and control project expenses. The milestone nodes and payment nodes of FBS can be used as a work guide for the annual development work of the project.

[0041] Table 2 FBS milestone and time node attributes

[0042]

[0043] Step 3: Further subdivide FBS funding units

[0044] FBS funds are subdivided into eight major items, including direct costs and indirect costs. Direct costs generally include material costs, special costs, outsourcing costs, etc., and indirect costs include fuel and power costs, administrative costs, fixed asset depreciation, management fees, wages and labor, etc. In the actual development process, the cost can be adjusted and used in the corresponding items, and dynamic assessment, rewards and punishments can be carried out during the implementation process to achieve the goal of controlling and reducing costs. In order to grasp the planned and actual costs of each detailed item of funds, the FBS funds can be further subdivided into eight major items. The development unit builds a cost control system based on the detailed items of FBS, clarifies the cost control responsibilities and work procedures, prepares the project budget, regularly analyzes the use and management of project funds, realizes efficient control of the details of FBS direct and indirect costs, and provides guidance throughout the entire development process.

[0045] Table 3 Details of the “eight major items” of FBS

[0046]

[0047] The method for constructing an aircraft development FBS data model based on WBS provided by the example of the present invention fills the gap in the field of aircraft development FBS construction. It links FBS with WBS to achieve a close combination of funds and work items, and further decomposes FBS by year and milestone, and subdivides the subject details, laying a solid foundation for achieving the goal of refined and efficient management and control of scientific research funds and integration of business and finance.

[0048] This embodiment also proposes a WBS-based aircraft development FBS data model construction system, including:

[0049] FBS budget unit construction module: covers the entire WBS horizontal architecture and vertically corresponds to the WBS work unit corresponding to the smallest unit of OBS, building a manageable FBS budget unit;

[0050] FBS funding unit building blocks include:

[0051] Horizontal architecture building module: used to ensure that each work unit has a corresponding funding unit to support it; merge two work units into the same FBS unit according to the actual accounting and control needs;

[0052] Vertical architecture building module: build controllable effective funding units based on the OBS minimum unit corresponding to the work unit;

[0053] The payment attribute construction module monitors the planning and payment progress of the development project;

[0054] Specifically include:

[0055] Milestone node construction module: construction scheme design review node, completion of a certain test verification node, transition phase review node, online operation node, and acceptance node;

[0056] Time node construction module: construct annual, quarterly and monthly time nodes, i.e. payment time nodes, to support the execution of project development funds;

[0057] FBS funding unit account construction module: adjust the funds used between accounts and grasp the execution status of funds between accounts;

[0058] Specifically include:

[0059] Direct cost unit account construction module: construction of material costs, special costs, outsourcing costs, fuel and power costs

[0060] Indirect expense unit account construction module: construction of administrative expenses, fixed asset depreciation expenses, management fees and wages and labor costs.

[0061] Embodiment 2:

[0062] A method for constructing an aircraft development FBS data model based on WBS is provided. Taking the construction of an A-type aircraft development FBS data model as an example, the method includes the following steps:

[0063] Step 1: Analyze the WBS structure of model A aircraft and cover all WBS horizontally, that is, each WBS builds a corresponding FBS. Multiple WBSs can correspond to the same FBS, but one WBS cannot correspond to multiple FBSs. The relationship between WBS and FBS is many-to-one.

[0064] Step 2: Analyze the OBS unit corresponding to the WBS of model A aircraft. If the OBS unit corresponding to the WBS is the smallest unit, construct the corresponding FBS for the WBS node and all parent nodes. The child units of the WBS node and below will not construct the corresponding FBS.

[0065] Step 3: Construct milestone attributes for each FBS node formed in Step 1 and Step 2 as needed, such as completing the scheme design review, completing a certain test verification, etc., to control the matching execution of funds and work plans and realize effective execution of funds;

[0066] Step 4: Construct time node attributes for each FBS node formed in Step 1 and Step 2 as needed, such as annual, quarterly, monthly, etc., and use it as a working guide for the aircraft development plan;

[0067] Step 5. Through the study of the development process of model A aircraft, it was found that the development funding items generally include eight major items: material costs, special costs, outsourcing costs, fuel and power costs, administrative costs, depreciation of fixed assets, management fees, wages and labor. Therefore, the "eight major items" detailed account attributes can be further constructed for FBS funds, and based on this, a cost control system for aircraft development can be established.

[0068] Finally, it should be noted that the above embodiments are only used to illustrate the technical solutions of the present invention, but the protection scope of the present invention is not limited thereto. Any technician familiar with the field can easily think of various equivalent modifications or substitutions within the technical scope disclosed by the present invention, and these modifications or substitutions should all be covered within the protection scope of the present invention.

Claims

1. A method for constructing an aircraft development FBS data model based on WBS, characterized in that: The steps include: Step 1: Build manageable FBS budget units by fully covering the WBS horizontal architecture and the WBS work units corresponding to the smallest OBS units vertically; Step 2: Construct disbursement attributes to monitor the planning and payment progress of the development project; Step 3: Further subdivide FBS funding units.

2. The method for constructing an aircraft development FBS data model based on WBS according to claim 1, characterized in that: In step 1, the WBS horizontal architecture is fully covered, that is, each WBS corresponds to one FBS, and multiple WBSs can correspond to the same FBS. The WBS and FBS are in a many-to-one relationship, ensuring that each work unit has a corresponding funding unit to support it, and the two work units are merged into the same FBS unit according to the actual accounting and control needs.

3. The method for constructing an aircraft development FBS data model based on WBS according to claim 2 is characterized in that: In step 1, a controllable effective funding unit is constructed based on the OBS minimum unit corresponding to the work unit.

4. The method for constructing an aircraft development FBS data model based on WBS according to claim 1, characterized in that: In step 2, the disbursement attributes include milestone nodes and time nodes, and the disbursement attributes are used to monitor the planning and payment progress of the development project.

5. The method for constructing an aircraft development FBS data model based on WBS according to claim 4 is characterized in that: In step 2, milestone nodes include the scheme design review node, completion of a test verification node, phase transition review node, online operation node, and acceptance node; time nodes include annual, quarterly, and monthly time nodes, that is, payment time nodes.

6. The method for constructing an aircraft development FBS data model based on WBS according to claim 4, characterized in that: In step 3, the FBS funding unit account construction module subdivides FBS funding into direct funding and indirect funding. Direct funding includes material costs, special fees, outsourcing fees, and fuel and power costs; indirect funding includes administrative expenses, fixed asset depreciation, management fees, and wages and labor costs.

7. A WBS-based aircraft development FBS data model construction system applied to any of the methods described in claims 1-6, characterized in that: include: FBS budget unit construction module: covers the entire WBS horizontal architecture and vertically corresponds to the WBS work unit corresponding to the smallest unit of OBS, building a manageable FBS budget unit; Payment attribute building module: monitor the planning and payment progress of research and development projects; FBS funding unit account construction module: adjust the funds used between accounts, and grasp the execution status of funds between each account.

8. The WBS-based aircraft development FBS data model construction system according to claim 7 is characterized in that: FBS funding unit building blocks include: Horizontal architecture building module: used to ensure that each work unit has a corresponding funding unit to support it; merge two work units into the same FBS unit according to the actual accounting and control needs; Vertical architecture building module: Build a controllable and effective funding unit based on the OBS minimum unit corresponding to the work unit.

9. The WBS-based aircraft development FBS data model construction system according to claim 7 is characterized in that: The payment attribute building blocks specifically include: Milestone node construction module: construction scheme design review node, completion of a certain test verification node, transition phase review node, online operation node, and acceptance node; Time node construction module: construct annual, quarterly and monthly time nodes, that is, payment time nodes, to support the execution of project development funds.

10. The WBS-based aircraft development FBS data model construction system according to claim 7, characterized in that: The vertical architecture building blocks include: Direct expense unit account construction module: construction of material expenses, special expenses, outsourcing expenses, fuel and power expenses; Indirect expense unit account construction module: construction of administrative expenses, fixed asset depreciation expenses, management fees and wages and labor costs.

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