Maintenance operation cost accounting method based on equivalent model

Abstract

The invention belongs to the field of airplane airborne product maintenance, and particularly relates to a maintenance operation cost accounting method based on an equivalent model, which comprises the following steps: S1, accounting the total production cost; s2, calculating the operation equivalent of each product; s3, calculating the annual delivery equivalent of each type of product according to the operation equivalent of each type of product and the annual delivery quantity of the corresponding product; s4, calculating the total operation equivalent of all products; s5, calculating the unit equivalent cost according to the total production cost and the total operation equivalent; s6, calculating the cost of a single product according to the unit equivalent cost; and S7, calculating the cost of the production line.

Description

Technical Field

[0001] The invention belongs to the field of maintenance of aircraft onboard products, and in particular relates to a maintenance operation cost accounting method based on an equivalent model. Background Art

[0002] Faced with a complex and ever-changing market environment and increasingly fierce competitive pressure, customers have increasingly strong demands on enterprises for rapid detection and response, high-efficiency, low-cost maintenance, etc. Faced with a maintenance model with multiple varieties, small batches, frequent changes within the maintenance production line, and the continuously rising costs of materials, equipment and human resources, it is necessary not only to carry out high-reliability, high-efficiency, short-cycle maintenance work, but also to adopt scientific, reasonable and effective cost control and management methods to meet the external needs of enterprises for the external competitive situation and internal management.

[0003] At present, the cost accounting method of the maintenance production line is imperfect. Products or services with different maintenance processes are evenly allocated costs according to a unified standard, which leads to distortion of enterprise cost data. The product maintenance cost data is different from the actual situation, and it is impossible to provide real cost data for product maintenance strategic decision-making. The specific manifestations are:

[0004] The cost calculation results cannot accurately reflect the resource consumption and level;

[0005] The cost-related business data such as working hours, operations, control, transfer, consumption, etc. are unreasonable;

[0006] There are no specific and executable cost control methods and clear targets;

[0007] The pricing and review application materials are not scientific, and the application materials lack systematic and logical design;

[0008] Only considering income and ignoring the relationship between cost and profit, resulting in unscientific assessment basis;

[0009] Cost management is out of touch with corporate development strategies, and operational decisions lack effective data support. Summary of the invention

[0010] The purpose of the present invention is to solve the problem that the cost accounting method of aviation equipment maintenance production line is imperfect, specifically to solve the problem that the cost calculation results of aviation equipment cannot accurately reflect the resource consumption situation and level, the cost-related working hours, operations, control, transfer, consumption and other business data are unreasonable, and the enterprise cost data is distorted.

[0011] The technical solution of the present invention:

[0012] A maintenance operation cost accounting method based on an equivalent model comprises the following steps:

[0013] S1: Calculate the total production cost;

[0014] S2: Calculate the job equivalent for each product;

[0015] S3: Calculate the annual delivery equivalent of each product based on the operational equivalent of each product and the annual delivery quantity of the corresponding product;

[0016] S4: Calculate the total job equivalents for all products;

[0017] S5: Calculate the unit equivalent cost based on the total production cost and the total equivalent of the job;

[0018] S6: Calculate the cost of a single product based on the unit equivalent cost;

[0019] S7: Calculate production line cost.

[0020] Furthermore, in S1, the total production cost C is composed of the resource driver Z and the labor cost C of each production line. C Determine, the formula is as follows:

[0021]

[0022] Furthermore, in S1, resource drivers include: public resource costs Z g , Operation-specific resource costs Z z and the common resource cost Z t ;

[0023] Activity-specific resource cost Z z Including special material consumption Z zw And the special equipment loss Z zs and special tooling loss Z zg Three parts;

[0024] Operational common resource loss includes common test equipment Z used in production delivery process ts And testing equipment Z tj depreciation expense.

[0025] Furthermore, in S2, the operation equivalent K of a certain product i The workload W for this product i Total workload W of standard products s The ratio of

[0026] The workload of a product is determined by the number of people m, working hours t, difficulty coefficient α, and survival rate β. The formula is as follows:

[0027]

[0028] Where: i – process number; m – process number i – Number of people required for the i-th process; t i – the working hours required for the i-th process; αi – The difficulty coefficient of the i-th process is 1 to 1.5; β i –Survival rate of the i-th process.

[0029] Furthermore, in S3, the annual delivery equivalent of a certain product K ji is the operation equivalent of the corresponding product and its annual delivery quantity N ji The product of .

[0030] Furthermore, in S5, the unit equivalent cost includes: the unit equivalent cost of public resources F zg , Unit equivalent cost of production line labor cost F dc , product-specific equipment and tooling loss unit equivalent cost F zz , General resource unit equivalent cost F zt ; The calculation formula is as follows:

[0031] Public resource unit equivalent cost F zg According to the public resource cost Z g Divide by the total equivalent of hydraulic operation K z to conclude;

[0032] Unit equivalent cost of production line labor cost F dc The labor cost of the production line C c Total equivalent of the production line delivery K ji The ratio is worth getting;

[0033] Unit equivalent cost of product-specific equipment and tooling loss F zz The loss of dedicated equipment Z zs and special tooling loss Z zg The sum is divided by the product annual delivery equivalent K ji ;

[0034] Universal resource unit equivalent cost F zt The loss Z of the general test equipment ts and detection equipment loss Z tj The sum is divided by the product annual delivery equivalent K ji Conclude.

[0035] Furthermore, in S6, the calculation formula for the cost per unit is:

[0036] C dj =(F zg +F zz +F zt +F dc )*K i +Z w *β.

[0037] Furthermore, in S7, the calculation formula for the production line cost is:

[0038]

[0039] Beneficial effects of the present invention:

[0040] The patent of this invention can guide enterprises to establish specific and executable cost control methods and clear goals, and provide data support for the systematic and logical design of pricing and review declaration materials and business decisions. DETAILED DESCRIPTION

[0041] 1.1 Total production cost accounting (C)

[0043] The total production cost is calculated by the resource driver (Z) and the labor cost of each production line (C c ) is determined by the following formula:

[0044]

[0045] Note: To facilitate the subsequent calculation of equivalent production line costs, the labor cost statistics are calculated based on the production line.

[0046] 1.2 Resource Drivers (Z)

[0047] Resource drivers (Z) include public resource costs (Z g ), operation-specific resource costs (Z z ) and the common resource cost of the operation (Z c )three parts.

[0048] Z=Z g +Z z +Z t

[0049] 1.2.1 Public resource costs (Z g )

[0050] Public resource costs (Z g ) includes the following

[0051]

[0052]

[0053] (1)1.2.2 Operation-specific resource costs (Z z )

[0054] Activity-specific resource costs (Z z ) including special material consumption (Z zw ) and special equipment (Z zs ) and tooling loss (Z zg ) three parts.

[0055] Z z =Z zw +Z zs +Z zg

[0056] Special material consumption Z zw It refers to the sum of purchased parts, standard parts, spare parts and other materials consumed when assembling and finishing the product according to BOM. i ) is calculated by summing up.

[0057]

[0058] Dedicated equipment loss Z zs It refers to the depreciation cost of the special equipment used in the production process of the product according to a certain number of years. In this production line accounting, the life of the test equipment is calculated as 20 years, and the maintenance and regular inspection costs of the test equipment are calculated according to the test equipment cost (C zs ) is accrued at 15% per year.

[0059]

[0060] Special tooling loss Z zg It refers to the depreciation cost of the special tooling used in the production process of the product according to a certain number of years. In this production line accounting, the life of the special tooling is calculated as 5 years, and the maintenance and regular inspection costs of the special tooling are calculated according to the tooling cost (C gs ) is accrued at 15% per year.

[0061]

[0062] (2)1.2.3 General resources for operations (Z t )

[0063] Operational general resource loss mainly refers to the general test equipment used in the production delivery process (Z ts ) and testing equipment (Z tj ) depreciation expense.

[0064] Z t =Z ts +Z ij

[0065] General test equipment (Z ts ) and testing equipment (Z tj ) are converted based on 20 years, and the maintenance and regular inspection costs of the equipment are calculated based on the test equipment cost (C is ) and testing equipment cost (C ij ) is accrued at 15% per year.

[0066]

[0067] (3)1.3 Production line labor cost (C c )

[0068] Due to the coexistence of multiple varieties, small batches, mixed lines and dedicated lines, whether it is a dedicated line or a mixed line, the labor cost statistics are unified based on the production line. The production line labor cost (C c ) has the wages of all personnel in the production line (C r ) and is obtained.

[0069]

[0070] 1. Activity Equivalence Model

[0071] The concept of activity equivalent is introduced to avoid the problem of distorted enterprise cost data caused by the traditional accounting method of allocating costs of products or services with different production processes according to a unified standard.

[0072] The introduction of activity equivalents is the key to more realistically calculating production line operating costs and product manufacturing costs.

[0073] Product operation equivalent K i Refers to the workload of this product (W i ) and the total workload of standard products (W S ) ratio.

[0074]

[0075] The product workload (W) is determined by factors such as the number of people in the product process (m), working hours (t), difficulty coefficient (α), and survival rate (β). The calculation formula is:

[0076]

[0077] Where: i – process number;

[0078] m i – Number of people required for the i-th process;

[0079] t i – The working hours required for the i-th process;

[0080] α i – Difficulty system of the i-th process; (the importance of affecting quality is determined by the expert committee, generally 1 to 1.5)

[0081] β i – Survival rate of the i-th process; (calculated by the expert committee and production line engineers based on on-site data, verified and updated every quarter)

[0082] The annual delivery equivalent of a certain product K ji The product's operating equivalent and the product's annual delivery quantity (N ji ) multiplied by:

[0083] K ji =K i *N ji

[0084] Total equivalent of hydraulic operation K z is the sum of all delivered equivalents

[0085]

[0086] 2. Calculation of unit equivalent cost

[0087] When calculating product costs, it is necessary to determine the unit equivalent of various expenses.

[0088] (4)3.1 Unit equivalent cost of public resources (F zg )

[0089] The accurate and reasonable allocation of public resources is one of the factors affecting the accuracy of cost accounting. It is represented here by unit equivalent cost, which overcomes the inaccurate problem of the original average calculation based on the delivery quantity and fully considers the influencing factors under different processes and different levels of difficulty.

[0090] The unit equivalent cost of public resources is calculated by the public resource cost Z g Divide by the total equivalent of hydraulic operation K z It turns out that the calculation formula is

[0091]

[0092] (5)3.2 Unit equivalent cost of production line labor cost (F dc )

[0093] Due to the coexistence of multiple varieties, small batches, mixed lines and dedicated lines, whether it is a dedicated line or a mixed line, the labor cost statistics are unified based on the production line. The production line labor cost (C c ) has the wages of all personnel in the production line (C r ) and is obtained.

[0094]

[0095] Because the labor cost of each production line is different, the labor cost per unit of each production line is different. Therefore, it is necessary to calculate the labor cost per unit of each production line F. dc , which is composed of the labor cost C of the production line c Total equivalent to the delivery of this production line Kji The ratio of can be obtained:

[0096]

[0097] 2.3 Unit equivalent cost of product-specific equipment and tooling loss (F zz )

[0098] Unit equivalent cost of product-specific equipment and tooling loss (F zz ) is consumed by the dedicated equipment for this product. zs and special tooling loss Z zg The sum is divided by the product annual delivery equivalent K dj It turns out that the calculation formula is:

[0099]

[0100] Universal resource unit equivalent cost (F zt )

[0101] Product universal resource unit equivalent cost F zt The loss of general test equipment (Z ts ) and detection equipment loss (Z tj ) divided by the product annual delivery equivalent K dj It turns out that the calculation formula is:

[0102]

[0103] 3. Cost calculation of a single product

[0104] Based on the above analysis and calculation, the cost of a single product is calculated as follows:

[0105] C dj =(F zg +F zz +F zt +F dc )*K i +Z w *β

[0106] Among them: F zg -Equivalent cost per unit of public resources

[0107] F zz -Equivalent unit cost of special equipment and tooling loss for steering gear

[0108] F zt -Generic resource unit equivalent cost

[0109] F dc -Unit equivalent cost of production line labor cost

[0110] K i-Product operation equivalent

[0111] Z w - Cost of materials consumed for this product

[0112] β-Product-specific material consumption correction factor (determined by the expert committee based on the survival rate)

[0113] 4. Production line cost calculation

[0114] Based on the above analysis and calculation, the calculation formula for production line cost is:

[0115] Cdj=(F zg +F zz +F zt +F dc )*K jt +∑Zwt*β i

[0116] Among them: F zg -Equivalent cost per unit of public resources

[0117] F zz -Equivalent unit cost of special equipment and tooling loss for steering gear

[0118] F zt -Generic resource unit equivalent cost

[0119] F dc -Unit equivalent cost of production line labor cost

[0120] K jt -Production line delivery equivalent

[0121] Z w - Cost of materials consumed for this product

[0122] β-Product-specific material consumption correction factor (assessed by the expert committee based on the survival rate).

[0123] Example

[0124] 1.16.1 Total production cost accounting (C)

[0125] The total production cost is calculated by the resource driver (Z) and the labor cost of each production line (C c ) is determined by the following formula:

[0126]

[0127] Note: To facilitate the subsequent calculation of equivalent production line costs, the labor cost statistics are calculated based on the production line.

[0128] 1.2 6.2 Resource Drivers (Z)

[0129] Resource drivers (Z) include public resource costs (Z g ), operation-specific resource costs (Z z ) and the common resource cost of the operation (Z t )three parts.

[0130] Z=Z g +Z z +Z t

[0131] 1.2.1 6.2.1 Public resource costs (Z g )

[0132] Public resource costs (Z g ) includes the following

[0133]

[0134] 1.2.2 6.2.2 Operation-specific resource costs (Z z )

[0135] Activity-specific resource costs (Z z ) including special material consumption (Z zw ) and special equipment (Z zs ) and tooling loss (Z zg ) three parts.

[0136] Special material consumption Z zw It refers to the sum of purchased parts, standard parts, spare parts and other materials consumed when assembling and finishing the product according to BOM. i ) is calculated by summing up.

[0137]

[0138] Dedicated equipment loss Z zs It refers to the depreciation cost of the special equipment used in the production process of the product according to a certain number of years. In this production line accounting, the life of the test equipment is calculated as 20 years, and the maintenance and regular inspection costs of the test equipment are calculated according to the test equipment cost (C zs ) is accrued at 15% per year.

[0139]

[0140] Special tooling loss Z zg It refers to the depreciation cost of the special tooling used in the production process of the product according to a certain number of years. In this production line accounting, the life of the special tooling is calculated as 5 years, and the maintenance and regular inspection costs of the special tooling are calculated according to the tooling cost (C gz) is accrued at 15% per year.

[0141]

[0142] 1.2.3 6.2.3 Job General Resources (Z t )

[0143] Operational general resource loss mainly refers to the general test equipment used in the production delivery process (Z ts ) and testing equipment (Z tj ) depreciation expense.

[0144] Z t =Z ts +Z tj

[0145] General test equipment (Z ts ) and testing equipment (Z tj ) are converted based on 20 years, and the maintenance and regular inspection costs of the equipment are calculated based on the test equipment cost (C ts ) and testing equipment cost (C tj ) is accrued at 15% per year.

[0146]

[0147] Z t =Z ts +Z tj =97.4+114.2=2.116 million yuan

[0148] 1.3 6.3 Production line labor cost (C c )

[0149] Due to the coexistence of multiple varieties, small batches, mixed lines and dedicated lines, whether it is a dedicated line or a mixed line, the labor cost statistics are unified based on the production line. The production line labor cost (C c ) has the wages of all personnel in the production line (C r ) and is obtained.

[0150]

[0151] 5. Activity Equivalence Model

[0152] The concept of activity equivalent is introduced to avoid the problem of distorted enterprise cost data caused by the traditional accounting method of allocating costs of products or services with different production processes according to a unified standard.

[0153] The introduction of activity equivalents is the key to more realistically calculating production line operating costs and product manufacturing costs.

[0154] Product operation equivalent Ki Refers to the workload of this product (W i ) and the total workload of standard products (W s ) ratio.

[0155]

[0156] The product workload (W) is determined by factors such as the number of people in the product process (m), working hours (t), difficulty coefficient (α), and survival rate (β). The calculation formula is:

[0157]

[0158] Where: i – process number;

[0159] m i – Number of people required for the i-th process;

[0160] t i – The working hours required for the i-th process;

[0161] α i – Difficulty system of the i-th process; (usually 1 to 1.5)

[0162] β i – Survival rate of the i-th process; (obtained from on-site data statistics, verified and updated every quarter) Total workload of standard steering gear

[0163] W s =420 people*hours

[0164] A certain steering gear operating equivalent K i Refers to the workload of this type of servo (W i ) and the total workload of the standard servo (W s ), that is:

[0165]

[0166] The annual delivery equivalent of a certain product K ji The product's operating equivalent and the product's annual delivery quantity (N ji ) multiplied by:

[0167] K j1 =K1*N j1 =1.1*168=184.8

[0168] Total equivalent of hydraulic operation K z is the sum of all delivered equivalents

[0169]

[0170] 6. Calculation of unit equivalent cost

[0171] When calculating product costs, it is necessary to determine the unit equivalent of various expenses.

[0172] 1.4 7.1 Unit Equivalent Cost of Public Resources (F zg )

[0173] The accurate and reasonable allocation of public resources is one of the factors affecting the accuracy of cost accounting. It is represented here by unit equivalent cost, which overcomes the inaccurate problem of the original average calculation based on the delivery quantity and fully considers the influencing factors under different processes and different levels of difficulty.

[0174] The unit equivalent cost of public resources is calculated by the public resource cost Z g Divide by the total equivalent of hydraulic operation K z It turns out that the calculation formula is

[0175]

[0176] 1.5 7.2 Unit equivalent cost of labor cost of production line (F dc )

[0177] Due to the coexistence of multiple varieties, small batches, mixed lines and dedicated lines, whether it is a dedicated line or a mixed line, the labor cost statistics are unified based on the production line. The production line labor cost (C c ) has the wages of all personnel in the production line (C r ) and is obtained.

[0178]

[0179] Because the labor cost of each production line is different, the labor cost per unit of each production line is different. Therefore, it is necessary to calculate the labor cost per unit of each production line F. dc , which is composed of the labor cost C of the production line c Total equivalent to the delivery of this production line K ji The ratio of can be obtained:

[0180]

[0181] 6.3 Unit equivalent cost of product-specific equipment and tooling loss (F zz )

[0182] Unit equivalent cost of product-specific equipment and tooling loss (F zz ) is consumed by the dedicated equipment for this product. zs and special tooling loss Z zg The sum is divided by the product annual delivery equivalent K dj It turns out that the calculation formula is:

[0183]

[0184] Universal resource unit equivalent cost (F zt )

[0185] Product universal resource unit equivalent cost F zt The loss of general test equipment (Z ts ) and detection equipment loss (Z tj ) divided by the product annual delivery equivalent K dj It turns out that the calculation formula is:

[0186]

[0187] 7. Cost calculation of a single product

[0188] Based on the above analysis and calculation, the cost of a single product is calculated as follows:

[0189] C dj =(F zg +F zz +F zt +F dc )*K i +Z zw *β

[0190] =(0.27+1.62+1.14+2.53)*1.1+9.56*1.05=161,540 yuan

[0191] Among them: F zg -Equivalent cost per unit of public resources

[0192] r zz -Equivalent unit cost of special equipment and tooling loss for steering gear

[0193] F zt -Generic resource unit equivalent cost

[0194] F dc -Unit equivalent cost of production line labor cost

[0195] K i -Product operation equivalent

[0196] Z w - Cost of materials consumed for this product

[0197] β-Product-specific material consumption correction factor (determined by the expert committee based on the survival rate)

[0198] 8. Production line cost calculation

[0199] Based on the above analysis and calculation, the calculation formula for production line cost is:

[0200]

[0201] Among them: F zg -Equivalent cost per unit of public resources

[0202] F zz -Equivalent unit cost of special equipment and tooling loss for steering gear

[0203] F zt -Generic resource unit equivalent cost

[0204] F dc -Unit equivalent cost of production line labor cost

[0205] K ji -Production line delivery equivalent

[0206] Z w - Cost of materials consumed for this product

[0207] β-Product-specific material consumption correction factor (assessed by the expert committee based on the survival rate).

Claims

1. A maintenance operation cost accounting method based on an equivalent model, characterized in that: The method comprises the following steps: S1: Calculate the total production cost; S2: Calculate the job equivalent for each product; S3: Calculate the annual delivery equivalent of each product based on the operational equivalent of each product and the annual delivery quantity of the corresponding product; S4: Calculate the total job equivalents for all products; S5: Calculate the unit equivalent cost based on the total production cost and the total equivalent of the job; S6: Calculate the cost of a single product based on the unit equivalent cost; S7: Calculate production line cost.

2. The method according to claim 1, characterized in that: In S1, the total production cost C is composed of the resource driver Z and the labor cost C of each production line. C Determine, the formula is as follows:

3. The method according to claim 2, characterized in that: In S1, resource drivers include: public resource costs Z g , Operation-specific resource cost Z z and the common resource cost Z t ; Activity-specific resource cost Z z Including special material consumption Z zw And the special equipment loss Z zs and special tooling loss Z zg Three parts; Operational common resource loss includes common test equipment Z used in production delivery process ts And testing equipment Z tj depreciation expense.

4. The method according to claim 3, characterized in that: In S2, the operation equivalent K of a certain product i The workload W for this product i Total workload W of standard products s The ratio of The workload of a product is determined by the number of people m, working hours t, difficulty coefficient α, and survival rate β. The formula is as follows: Where: i – process number; m – process number i – Number of people required for the i-th process; t i – the working hours required for the i-th process; α i – The difficulty coefficient of the i-th process is 1 to 1.5; β i –Survival rate of the i-th process.

5. The method according to claim 4, characterized in that: In S3, the annual delivery equivalent of a certain product K ji is the operation equivalent of the corresponding product and its annual delivery quantity N ji The product of .

6. The method according to claim 5, characterized in that: In S5, the unit equivalent cost includes: public resource unit equivalent cost F zg , Unit equivalent cost of production line labor cost F dc , product-specific equipment and tooling loss unit equivalent cost F zz , General resource unit equivalent cost F zt ; The calculation formula is as follows: Public resource unit equivalent cost F zg According to the public resource cost Z g Divide by the total equivalent of hydraulic operation K z to conclude; Unit equivalent cost of production line labor cost F dc The labor cost of the production line C c Total equivalent of the production line delivery K ji The ratio is worth getting; Unit equivalent cost of product-specific equipment and tooling loss F zz The loss of dedicated equipment Z zs and special tooling loss Z zg The sum is divided by the product annual delivery equivalent K ji ; Universal resource unit equivalent cost F zt The loss Z of the general test equipment ts and detection equipment loss Z tj The sum is divided by the product annual delivery equivalent K ji Conclude.

7. The method according to claim 6, characterized in that: In S6, the calculation formula for the cost per unit is: C dj =(F zg +F zz +F zt +F do )*K i +Z w *β。 8. The method according to claim 7, characterized in that: In S7, the calculation formula for production line cost is:

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