HTEY导弹武器系统全寿命周期成本控制问题研究
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摘要
现代军事科学技术的飞速发展,使得武器装备科技含量大增、性能不断提高,武器装备的研制、生产、使用与保障成本也随之日益增大。随着武器装备市场化进程脚步的逐步加快,军品研制、生产竞争日益激烈,如要占领并扩充武器市场的产品份额,就必须综合考虑武器装备的成本与性能和质量之间的关系,从源头上控制成本,从而争取更多的价格优势,争取更大的利润空间,以增强可持续发展能力。在有限的科研经费条件下采取何种方法来降低武器装备成本,是当前武器装备发展亟待解决的重大问题。
计划经济时代的中国航天军工企业处于封闭、垄断的环境,确保产品质量,完成政治任务是企业追求的唯一目标。随着我国计划经济向市场经济转轨,航天军工企业的经营模式从垄断经营逐渐过渡到有序竞争,运行模式也在由自我封闭向对外开放转变。在此形势下,国家提出了“竞争、激励、监督、评价”的政策和机制;航天军工企业的主要顾客也对产品的性能、质量、价格等各项指标提出了更高要求,军方“在满足战技指标的前提下,成本否定一切”的思想,明确了未来武器装备研制生产管理的发展方向。为了在竞争日益激烈的格局下站稳脚跟并谋求发展,需要改变以往的经营运作模式,加强产品成本管理,实施成本优先战略。
本文以航天军工企业导弹武器系统成本为研究对象,以全寿命周期成本分析为研究方法,旨在从全寿命周期的角度分析控制其成本,完善产品效费分析与经济可行性评价,在满足性能和质量的基础上,达到降低产品总体成本水平的目的,为产品成本管理决策提供支持依据。本文强调降低导弹武器系统成本的重心应从生产制造阶段转移到设计阶段,即降低导弹武器系统成本应从设计这个源头抓起,建立成本源头管理的理念。
本文着眼于航天科研生产型企业的实际和特点,在结合国内外最新理论研究成果的同时对导弹武器系统全寿命周期成本控制进行了深入研究。希望能将理论与实际相结合,利用理论指导实践,并在实践中检验并深化理论,探索出一条符合HTER院及相关企业的成本管理模式,为提升企业的竞争力和工作效率提供一定的指导和借鉴作用。
Along with the rapid development of modern military technology, science content and performance of the weapon equipments increase greatly and continually. The cost of their development, production, operation and logistics are also growing increasingly. Therefore, for winning the market and gaining the profit, the urgent problem of the research and development for weapon equipments is how to consider the relationships between the quality, performance and cost with limited investment.
In the Era of Planned Economy, Chinese astronautics military industries were in a isolation, monopoly environment, ensuring the products quality and completing the political task was the only goal which the industries pursued. With China’s transition from the Planned Economy to the Market Economy, management pattern of astronautics military industries transited from the monopoly to the orderly competition, and the operation mode also changed from the self-close to the opening up. Under this situation, the National proposed the policy and mechanism of the‘Competition, Incentives Supervision and Appraisal’. The main customers of astronautics military industries also set a still higher demand on the performance, quality and price to their products. The Military made clear the development trend of future weapons basing on‘cost first strategy’with meeting the main specifications. Astronautics military industries should change management pattern, strengthen products cost management, implement cost first strategy in order to strive for development under the situation of increasingly severe market competition.
This article takes missile weapon system of astronautics military industries as the research object, and Life Cycle cost analysis as the research method, in order to explore the cost based on the Life Cycle. It will provide a support for products cost management to improve cost effectiveness analysis and economic feasibility. This article emphasizes that the core of reducing missile weapon should shift from the manufacturing to the design stage, that is, to reduce the missile weapon system cost should start from the design.
This article focuses on the actual situation and characteristic of astronautics scientific research production enterprise, which thorough analysis the Life Cycle of the missile weapon system unifying the newest studies at home and abroad in this field. By the integration of theory with practice, to exert the function of theory guiding practice and testing in practice, it will explore the cost management pattern which would be suitable for the Research Institute A, the astronautics industries and some enterprises. It will provide guidance and reference for improving the industries competitive advantages and working efficiency.
计划经济时代的中国航天军工企业处于封闭、垄断的环境,确保产品质量,完成政治任务是企业追求的唯一目标。随着我国计划经济向市场经济转轨,航天军工企业的经营模式从垄断经营逐渐过渡到有序竞争,运行模式也在由自我封闭向对外开放转变。在此形势下,国家提出了“竞争、激励、监督、评价”的政策和机制;航天军工企业的主要顾客也对产品的性能、质量、价格等各项指标提出了更高要求,军方“在满足战技指标的前提下,成本否定一切”的思想,明确了未来武器装备研制生产管理的发展方向。为了在竞争日益激烈的格局下站稳脚跟并谋求发展,需要改变以往的经营运作模式,加强产品成本管理,实施成本优先战略。
本文以航天军工企业导弹武器系统成本为研究对象,以全寿命周期成本分析为研究方法,旨在从全寿命周期的角度分析控制其成本,完善产品效费分析与经济可行性评价,在满足性能和质量的基础上,达到降低产品总体成本水平的目的,为产品成本管理决策提供支持依据。本文强调降低导弹武器系统成本的重心应从生产制造阶段转移到设计阶段,即降低导弹武器系统成本应从设计这个源头抓起,建立成本源头管理的理念。
本文着眼于航天科研生产型企业的实际和特点,在结合国内外最新理论研究成果的同时对导弹武器系统全寿命周期成本控制进行了深入研究。希望能将理论与实际相结合,利用理论指导实践,并在实践中检验并深化理论,探索出一条符合HTER院及相关企业的成本管理模式,为提升企业的竞争力和工作效率提供一定的指导和借鉴作用。
Along with the rapid development of modern military technology, science content and performance of the weapon equipments increase greatly and continually. The cost of their development, production, operation and logistics are also growing increasingly. Therefore, for winning the market and gaining the profit, the urgent problem of the research and development for weapon equipments is how to consider the relationships between the quality, performance and cost with limited investment.
In the Era of Planned Economy, Chinese astronautics military industries were in a isolation, monopoly environment, ensuring the products quality and completing the political task was the only goal which the industries pursued. With China’s transition from the Planned Economy to the Market Economy, management pattern of astronautics military industries transited from the monopoly to the orderly competition, and the operation mode also changed from the self-close to the opening up. Under this situation, the National proposed the policy and mechanism of the‘Competition, Incentives Supervision and Appraisal’. The main customers of astronautics military industries also set a still higher demand on the performance, quality and price to their products. The Military made clear the development trend of future weapons basing on‘cost first strategy’with meeting the main specifications. Astronautics military industries should change management pattern, strengthen products cost management, implement cost first strategy in order to strive for development under the situation of increasingly severe market competition.
This article takes missile weapon system of astronautics military industries as the research object, and Life Cycle cost analysis as the research method, in order to explore the cost based on the Life Cycle. It will provide a support for products cost management to improve cost effectiveness analysis and economic feasibility. This article emphasizes that the core of reducing missile weapon should shift from the manufacturing to the design stage, that is, to reduce the missile weapon system cost should start from the design.
This article focuses on the actual situation and characteristic of astronautics scientific research production enterprise, which thorough analysis the Life Cycle of the missile weapon system unifying the newest studies at home and abroad in this field. By the integration of theory with practice, to exert the function of theory guiding practice and testing in practice, it will explore the cost management pattern which would be suitable for the Research Institute A, the astronautics industries and some enterprises. It will provide guidance and reference for improving the industries competitive advantages and working efficiency.
引文
1成楚之.防空武器系统的成本和作战费效比问题.战略防御. 1990, (1)
2刘了,张凯.军品定价方法现状分析及展望探索.江西价格月刊. 2006, (12)
3贾广新.武器装备全寿命分析及管理措施研究.全军装备价格论文集. 2004
4总装备部.中国人民解放军装备采购条例及5个配套管理规定
5刘京芳.武器装备全寿命管理控制研究.全军装备价格论文集. 2004
6籍刚,柴振海.关于装备采购制度改革的几点思考.国防技术基础. 2005, (4)
7 Gordon, A. The Economic of The 3L's Concept. Charted Surveyor Building and Quantity Surveying Quarterly. 1974: 30~33
8 American Institute of Architects. Life Cycle Cost Analysis. A Guide for Architects. The USA:AIA,1977,15-19
9杜人淮.世界军事工业发展的特点和基本趋向. 2006, (6)
10查尔斯.T.亨格瑞,斯坎特.M.达塔,乔治.福斯特著.王立彦,代冰彬,陈爱霞,汤睿,吕源译.成本与管理会计.中国人民大学出版社. 2004. 11
11曲东才.大型武器装备的全寿命周期费用分析.航空飞行技术,2004(5)
12 Robest Radley. Life Cycle Cost & Process Selection. LCC conference. 1998. 5
13 Griffith, J.W. and Keely, B.J. Techniques of life cycle Costing. Cost Engineering, September. 1978: 165~168
14 Hart, J.M.S. Tetrotechnology Handbook. 1978: 22
15 Hysom, J.L. Joumal of Property Management. 1979, 44: 332~337
16吴奕亮,金家善,罗云.寿命周期费用技术及其应用要点.上海电力. 2004, (4)
17王恩茂.基于全寿命周期费用的节能住宅投资决策研究.西安建筑科技大学博士论文. 2008
18 David G.Woodward. Life Cycle Costing-Theory. Information Acquisition and Application. International Joumal of Projeet Management. 1997: 335~344
19曹秀云,刘晓恩,潘坚.导弹武器的低成本化研究.互联网
20金其明.防空导弹工程.中国宇航出版社. 2004
21丁瑶,雷定权.积极推进装备价格工作的改革与创新.江西价格月刊. 2003, (4)
22徐廷学.导弹武器系统寿命周期费用控制研究.飞航导弹. 2001, (4)
23彭跃春.飞机全寿命费用预测参数模型系研究.西北工业大学硕士学位论文. 2002
24何毅武.基于寿命周期费用理论的决策支持系统研究及软件设计.武汉理工大学博士学位论文. 2004
25 Alexandre Dolgui, Nikolai Guschinsky Levin. A Decomposition Method for Transfer Line Life Cycle Cost. Optimisation Journal of Mathematical Modelling and Algorithms. 2006, (5)
26 Zhe Shen, Shana Smith. Optimizing the Functional Design and Life Cycle Cost of Mechanical System Using Genetic Algorithms. The International Journal of Advanced Manufacturing Technology. 2006, (27)
27 D.M.Frangopol, M.Liu. Multiobjective Optimization for Risk-Based Maintenance and Life Cycle Cost of Civil Infrastructure System. System Modeling and Optimization. 2006, (199)
28 P.Duverlie, J.M. Castelain. Cost Estimation During Design Step Parametric Method Versus Case Based Reasoning Mehtod. The International Journal of Advanced Manufacturing Technology. 1999, (15)
29任少龙,曲东才,何友,钟秋海.武器装备全寿命费用分析及管理措施研究.火力与指挥控制. 2002, (3)
30高教银.建设项目全寿命周期成本理论及应用研究.同济大学硕士学位论文. 2008
31虞和锡.工程经济学.北京:中国计划出版社. 2002
32杨娥,苏卫国.道路建设方案比选中的寿命周期成本分析.中外公路. 2005, (21): 20~21
33 White.G.E., Ostwald. P. H. Life Cycle Costing. Management Accounting (US). January. 1976: 39~42
34 Sherif and Kolarik, For a Brief History of the Concept. Omega. 1981, 9: 287~296
35 Woodward. D. G and Demirag, Life Cycle Costing, Career Accountant. November. 1989: 22~23
36王汉功,甘茂治,陈学楚,罗云.装备全系统全寿命管理.国防工业出. 2003: 56~64
37李汝霞.全寿命周期成本理论在高速公路建设方案决策中的应用研究.长沙理工大学硕士学位论文. 2008
38 William G. Sullivan, Elin M. Wieks and James T. Luxhoj. The Theory of LifeCycle Cost Analysing. Engineering Economy. 2004: 33~36
39 Dimitri V Val,Mark G. Stewart,Life Cycle Cost Analysis of Reinforced Concrete Structures in Marine Environments. Structural Safety. 2003. 25: 343~362
40 International Standard EEC 300-3-3 Life cycle costing. 1996. 9
41 Unal R, Dean E R.Design for cost and Quality: The Robust Design Approach. Journal of Parametrics. 1991, (1)
42孙波.开展装备寿命周期费用分析搞好装备设计保障.全军装备价格论文集. 2004
43吴为.关于降低防空导弹武器系统全寿命费用的几个问题.上海航天. 1990, (5)
44 Dr Jurgen Bode. Neural Networks for cost Estimation. Cost Engineering. 1998, (40)
45王根彬,缪峰,孟凡杰.军用产品价格变化因素研究.航天财会. 2005
46 D.T. Bradford, S.J. Culley. A Strategy for Costing at the Concept Stage of Design. 1989
47徐安德.武器系统全寿命周期费用的控制和管理的研究.导弹与航天运载技术. 2002, (6)
48李鸣,王厚坚,郭会中.装备采购经济问题分析.国防工业出版社. 2009: 69~72
49刘晓东.装备寿命周期费用分析与控制.国防工业出版社. 2008: 213~217
50世界导弹大全.军事科学出版社. 1998
51王静,成楚之等.战术导弹武器系统全寿命周期费用模型与应用分析. 2005
52文仲辉.战术导弹系统分析.国防工业出版社. 2000
53 W.J . Fabrycky, B. S. Blanchard. Life Cycle Cost and Economics Analysis. 1991
54吴德永.航天军品成本实行设计控制探讨.航天财会. 2006, (6)
55徐品高.防空导弹体系总体设计.中国宇航出版社. 1996
56唐国平.从成本节省到成本避免.变被动为主动的跨越:航天财会. 2006
57 M.I. Mager. et Al. Army Life Cycle Cost Model for Missile Systems. DCA-R-25. 1976
2刘了,张凯.军品定价方法现状分析及展望探索.江西价格月刊. 2006, (12)
3贾广新.武器装备全寿命分析及管理措施研究.全军装备价格论文集. 2004
4总装备部.中国人民解放军装备采购条例及5个配套管理规定
5刘京芳.武器装备全寿命管理控制研究.全军装备价格论文集. 2004
6籍刚,柴振海.关于装备采购制度改革的几点思考.国防技术基础. 2005, (4)
7 Gordon, A. The Economic of The 3L's Concept. Charted Surveyor Building and Quantity Surveying Quarterly. 1974: 30~33
8 American Institute of Architects. Life Cycle Cost Analysis. A Guide for Architects. The USA:AIA,1977,15-19
9杜人淮.世界军事工业发展的特点和基本趋向. 2006, (6)
10查尔斯.T.亨格瑞,斯坎特.M.达塔,乔治.福斯特著.王立彦,代冰彬,陈爱霞,汤睿,吕源译.成本与管理会计.中国人民大学出版社. 2004. 11
11曲东才.大型武器装备的全寿命周期费用分析.航空飞行技术,2004(5)
12 Robest Radley. Life Cycle Cost & Process Selection. LCC conference. 1998. 5
13 Griffith, J.W. and Keely, B.J. Techniques of life cycle Costing. Cost Engineering, September. 1978: 165~168
14 Hart, J.M.S. Tetrotechnology Handbook. 1978: 22
15 Hysom, J.L. Joumal of Property Management. 1979, 44: 332~337
16吴奕亮,金家善,罗云.寿命周期费用技术及其应用要点.上海电力. 2004, (4)
17王恩茂.基于全寿命周期费用的节能住宅投资决策研究.西安建筑科技大学博士论文. 2008
18 David G.Woodward. Life Cycle Costing-Theory. Information Acquisition and Application. International Joumal of Projeet Management. 1997: 335~344
19曹秀云,刘晓恩,潘坚.导弹武器的低成本化研究.互联网
20金其明.防空导弹工程.中国宇航出版社. 2004
21丁瑶,雷定权.积极推进装备价格工作的改革与创新.江西价格月刊. 2003, (4)
22徐廷学.导弹武器系统寿命周期费用控制研究.飞航导弹. 2001, (4)
23彭跃春.飞机全寿命费用预测参数模型系研究.西北工业大学硕士学位论文. 2002
24何毅武.基于寿命周期费用理论的决策支持系统研究及软件设计.武汉理工大学博士学位论文. 2004
25 Alexandre Dolgui, Nikolai Guschinsky Levin. A Decomposition Method for Transfer Line Life Cycle Cost. Optimisation Journal of Mathematical Modelling and Algorithms. 2006, (5)
26 Zhe Shen, Shana Smith. Optimizing the Functional Design and Life Cycle Cost of Mechanical System Using Genetic Algorithms. The International Journal of Advanced Manufacturing Technology. 2006, (27)
27 D.M.Frangopol, M.Liu. Multiobjective Optimization for Risk-Based Maintenance and Life Cycle Cost of Civil Infrastructure System. System Modeling and Optimization. 2006, (199)
28 P.Duverlie, J.M. Castelain. Cost Estimation During Design Step Parametric Method Versus Case Based Reasoning Mehtod. The International Journal of Advanced Manufacturing Technology. 1999, (15)
29任少龙,曲东才,何友,钟秋海.武器装备全寿命费用分析及管理措施研究.火力与指挥控制. 2002, (3)
30高教银.建设项目全寿命周期成本理论及应用研究.同济大学硕士学位论文. 2008
31虞和锡.工程经济学.北京:中国计划出版社. 2002
32杨娥,苏卫国.道路建设方案比选中的寿命周期成本分析.中外公路. 2005, (21): 20~21
33 White.G.E., Ostwald. P. H. Life Cycle Costing. Management Accounting (US). January. 1976: 39~42
34 Sherif and Kolarik, For a Brief History of the Concept. Omega. 1981, 9: 287~296
35 Woodward. D. G and Demirag, Life Cycle Costing, Career Accountant. November. 1989: 22~23
36王汉功,甘茂治,陈学楚,罗云.装备全系统全寿命管理.国防工业出. 2003: 56~64
37李汝霞.全寿命周期成本理论在高速公路建设方案决策中的应用研究.长沙理工大学硕士学位论文. 2008
38 William G. Sullivan, Elin M. Wieks and James T. Luxhoj. The Theory of LifeCycle Cost Analysing. Engineering Economy. 2004: 33~36
39 Dimitri V Val,Mark G. Stewart,Life Cycle Cost Analysis of Reinforced Concrete Structures in Marine Environments. Structural Safety. 2003. 25: 343~362
40 International Standard EEC 300-3-3 Life cycle costing. 1996. 9
41 Unal R, Dean E R.Design for cost and Quality: The Robust Design Approach. Journal of Parametrics. 1991, (1)
42孙波.开展装备寿命周期费用分析搞好装备设计保障.全军装备价格论文集. 2004
43吴为.关于降低防空导弹武器系统全寿命费用的几个问题.上海航天. 1990, (5)
44 Dr Jurgen Bode. Neural Networks for cost Estimation. Cost Engineering. 1998, (40)
45王根彬,缪峰,孟凡杰.军用产品价格变化因素研究.航天财会. 2005
46 D.T. Bradford, S.J. Culley. A Strategy for Costing at the Concept Stage of Design. 1989
47徐安德.武器系统全寿命周期费用的控制和管理的研究.导弹与航天运载技术. 2002, (6)
48李鸣,王厚坚,郭会中.装备采购经济问题分析.国防工业出版社. 2009: 69~72
49刘晓东.装备寿命周期费用分析与控制.国防工业出版社. 2008: 213~217
50世界导弹大全.军事科学出版社. 1998
51王静,成楚之等.战术导弹武器系统全寿命周期费用模型与应用分析. 2005
52文仲辉.战术导弹系统分析.国防工业出版社. 2000
53 W.J . Fabrycky, B. S. Blanchard. Life Cycle Cost and Economics Analysis. 1991
54吴德永.航天军品成本实行设计控制探讨.航天财会. 2006, (6)
55徐品高.防空导弹体系总体设计.中国宇航出版社. 1996
56唐国平.从成本节省到成本避免.变被动为主动的跨越:航天财会. 2006
57 M.I. Mager. et Al. Army Life Cycle Cost Model for Missile Systems. DCA-R-25. 1976