靶场试验成本分析及其应用研究
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摘要
本文研究内容属于国防和军队建设领域,主要从靶场试验成本分析和绩效评估两个方面组织研究。传统靶场试验成本分析主要是从财务报告的目的来研究成本的,以历史成本为计量基础的传统财务报告信息虽然能为靶场试验成本预测和决策提供必要财务信息,但不能揭示靶场试验成本管理中需要改进的地方,不能为靶场管理和决策层提供靶场运营规模方面相关的建议,也不能为商业性发射服务定价提供政策依据等等。基于此,本文首先从经济学角度对靶场试验成本进行拓展分析,将靶场试验成本分为生产成本,交易成本和外部成本三大类,在此基础上分析了控制靶场试验成本的手段和思路,并探讨了基于靶场试验成本分析的应用问题。
首先紧紧围绕如何准确评估靶场试验成本这个中心,通过学习、查阅国内外相关研究文献和资料,对靶场试验成本进行了系统分析。在深入分析靶场试验成本管理现状的基础上,从经济学角度对靶场试验成本进行拓展分析,将靶场试验成本分为生产成本,交易成本和外部成本三大类,通过拓展分析,可以拓宽靶场试验成本分析的思路,完善靶场试验成本核算体系,促进资源的优化配置,为靶场的运营和可持续发展等方面的决策提供指导性政策建议。考虑到交易成本是靶场在承担并完成国防科研试验任务的过程中与上游环节和下游环节的衔接与配合所产生的成本,这一部分不仅不能创造价值,且富有弹性,正基于此,深入分析靶场试验交易成本的生成机理和影响因素,并提出靶场试验交易成本的控制对策与思路就是本文研究的一个重要内容。
其次,将标准和标准化的基本概念引入靶场试验成本管理过程,论述了靶场试验成本标准化及标准成本的意义和作用;从统计口径的统一化、发射成本的可比化、成本科目的简约化、成本的周期化等四方面阐述靶场试验成本标准化的内容。在对靶场试验标准化后的历史成本数据进行分析的基础上,总结试验成本运行的规律,运用线性回归模型和产品生命周期成本模型建模确定下一次试验任务的标准成本。其中分三阶段进行,首先是靶场试验总标准成本的制定,即确定靶场试验总标准成本的绝对额;然后是靶场试验各子费用及子子费用标准成本的制定,即确定各子费用及子子费用占总标准成本的比例;最后,将第一步所得到的总标准成本按比例进行分派,即可得到各子费用及子子费用的标准成本。并通过将模型所预测的靶场试验标准成本与实际试验成本进行对比分析,说明了靶场试验标准成本制定方法是科学合理的。基于标准化的靶场试验成本,借鉴经济学中企业规模与成本的关系规律,对靶场试验规模的经济性进行了初步探讨,结果发现靶场试验最经济的规模区域是年试验任务在4-8次之间。研究结论有助于国家对国防科研试验安排的规划,即,一方面要确保靶场是能满足国防科研试验的需求,另外还力争经济有效地完成。
最后,根据靶场对试验任务质量控制目标,结合考虑靶场试验成本因素,构建靶场试验绩效评估指标体系,并运用AHP模糊综合评价法和数据包络分析法对靶场在2006-2007年间完成的八次试验任务进行了综合评价分析。结果发现两种评价方法对同样八次试验任务的评价结果具有一致性,数据包络分析法不仅能有效评估各次试验任务的相对绩效,还能通过投入冗余度和产出不足度的分析为后续试验任务的绩效改进提出方向和思路。通过本部分的研究为完善靶场试验绩效评估理论及靶场试验绩效评估的软件化奠定基础,因而具有重要的理论意义;同时,通过靶场试验绩效评估有助于查找出各个子系统及岗位在工作中的不足之处,为后续靶场试验绩效水平的提高和持续改进奠定基础,为决策层、指导层和操作层提供科学的决策依据,同时为海南靶场的建立及良好运营提供科学的指导。
The contents of this paper are in the field of national defense and army constructing, and this paper is organized from cost analysis and performance evaluation of shooting experimentation. Traditional cost analysis of shooting experimentation mainly focus on cost information of financial reports, and it helps to predict shooting cost and provide financial information for decisions, but cannot open out such place where cost management needing improvement, cannot provide any advice on operation size which are usually used in administration and decision-making, and shooting service pricing which is very important for our opening shooting range. To this end, we extend the traditional cost analysis of shooting experimentation from economic perspective, and classify the shooting experimentation cost into three categories: production cost, transaction cost and external cost, and analyze the thoughts and means of cost controlling, investigate some applications based on cost analysis of shooting experimentation.
Firstly, we surround the center of how to evaluate shooting experimentation cost, systematically analyze shooting experimentation cost by studying the existing reference and materials. Based on the deep analysis of cost management status in quo, we extend it to economic perspective, and classify the shooting experimentation cost into three categories: production cost, transaction cost and external cost, which can develop the pathway of shooting experimentation cost analysis, consummate the calculating and checking system of shooting experimentation cost, advance the resource optimal allocation, provide political advice for sustaining operation and development of shooting range. Considering that transaction cost is given birth during the process of linking the up and down units, and it cannot create any value with flexibility, some countermeasure and thoughts to control transaction cost are provided through analyzing the mechanism and influencing factor.
Secondly, introducing the concept of standard and standardization into the cost management process of shooting experimentation, discussing the function of shooting experimentation cost standardization and standard cost, setting forth the contents of cost standardization from the unification of statistical caliber, comparability of shooting experimentation cost, simplification of cost subject, and cycling of cost. We summarize the cost circulating rule, and set down the standard cost of the proceeding shooting experimentation using linear regression and lifecycle cost model by analyzing historical standard cost data. It involves three steps to finish it, setting down the total standard cost is the first step, and the proportion of various subjects is determined, then assigning the total standard cost according to the standard proportion, various subject cost are gained. The reasonability of methodology to determining standard cost is also explained by comparing the predicted standard cost and the realized shooting experimentation cost. The economy of shooting experimentation size is also investigated combining the standardizing shooting experimentation cost, with the relationship between size and cost in economics, the results show that four to eight experimentations per a year fall in the economic range. These results are helpful for arranging national defense experimentation from the nation’s perspectives.
Finally, the shooting experimentation performance indicator system is constructed by considering the shooting experimentation quality controlling target and cost factors, the AHP-fuzzy and data enveloping analysis are employed to evaluate the eight experimentations which finished during the period of year 2006 to 2007. The results show that the two methodology bring consistent evaluation conclusion, the DEA model is not only effective to evaluate the relative performance of the sample experimentation, also provide some advice and thoughts on improving performance by analyzing the redundancy of inputs and scarcity of outputs. It is meaningful for consummating shooting experimentation performance evaluation theory and establishing the foundation of software programming, meanwhile, it is useful and helpful for enhancement and sustaining improvement of shooting experimentation performance, and it is instructive for directing the well operation of Hainan shooting range.
首先紧紧围绕如何准确评估靶场试验成本这个中心,通过学习、查阅国内外相关研究文献和资料,对靶场试验成本进行了系统分析。在深入分析靶场试验成本管理现状的基础上,从经济学角度对靶场试验成本进行拓展分析,将靶场试验成本分为生产成本,交易成本和外部成本三大类,通过拓展分析,可以拓宽靶场试验成本分析的思路,完善靶场试验成本核算体系,促进资源的优化配置,为靶场的运营和可持续发展等方面的决策提供指导性政策建议。考虑到交易成本是靶场在承担并完成国防科研试验任务的过程中与上游环节和下游环节的衔接与配合所产生的成本,这一部分不仅不能创造价值,且富有弹性,正基于此,深入分析靶场试验交易成本的生成机理和影响因素,并提出靶场试验交易成本的控制对策与思路就是本文研究的一个重要内容。
其次,将标准和标准化的基本概念引入靶场试验成本管理过程,论述了靶场试验成本标准化及标准成本的意义和作用;从统计口径的统一化、发射成本的可比化、成本科目的简约化、成本的周期化等四方面阐述靶场试验成本标准化的内容。在对靶场试验标准化后的历史成本数据进行分析的基础上,总结试验成本运行的规律,运用线性回归模型和产品生命周期成本模型建模确定下一次试验任务的标准成本。其中分三阶段进行,首先是靶场试验总标准成本的制定,即确定靶场试验总标准成本的绝对额;然后是靶场试验各子费用及子子费用标准成本的制定,即确定各子费用及子子费用占总标准成本的比例;最后,将第一步所得到的总标准成本按比例进行分派,即可得到各子费用及子子费用的标准成本。并通过将模型所预测的靶场试验标准成本与实际试验成本进行对比分析,说明了靶场试验标准成本制定方法是科学合理的。基于标准化的靶场试验成本,借鉴经济学中企业规模与成本的关系规律,对靶场试验规模的经济性进行了初步探讨,结果发现靶场试验最经济的规模区域是年试验任务在4-8次之间。研究结论有助于国家对国防科研试验安排的规划,即,一方面要确保靶场是能满足国防科研试验的需求,另外还力争经济有效地完成。
最后,根据靶场对试验任务质量控制目标,结合考虑靶场试验成本因素,构建靶场试验绩效评估指标体系,并运用AHP模糊综合评价法和数据包络分析法对靶场在2006-2007年间完成的八次试验任务进行了综合评价分析。结果发现两种评价方法对同样八次试验任务的评价结果具有一致性,数据包络分析法不仅能有效评估各次试验任务的相对绩效,还能通过投入冗余度和产出不足度的分析为后续试验任务的绩效改进提出方向和思路。通过本部分的研究为完善靶场试验绩效评估理论及靶场试验绩效评估的软件化奠定基础,因而具有重要的理论意义;同时,通过靶场试验绩效评估有助于查找出各个子系统及岗位在工作中的不足之处,为后续靶场试验绩效水平的提高和持续改进奠定基础,为决策层、指导层和操作层提供科学的决策依据,同时为海南靶场的建立及良好运营提供科学的指导。
The contents of this paper are in the field of national defense and army constructing, and this paper is organized from cost analysis and performance evaluation of shooting experimentation. Traditional cost analysis of shooting experimentation mainly focus on cost information of financial reports, and it helps to predict shooting cost and provide financial information for decisions, but cannot open out such place where cost management needing improvement, cannot provide any advice on operation size which are usually used in administration and decision-making, and shooting service pricing which is very important for our opening shooting range. To this end, we extend the traditional cost analysis of shooting experimentation from economic perspective, and classify the shooting experimentation cost into three categories: production cost, transaction cost and external cost, and analyze the thoughts and means of cost controlling, investigate some applications based on cost analysis of shooting experimentation.
Firstly, we surround the center of how to evaluate shooting experimentation cost, systematically analyze shooting experimentation cost by studying the existing reference and materials. Based on the deep analysis of cost management status in quo, we extend it to economic perspective, and classify the shooting experimentation cost into three categories: production cost, transaction cost and external cost, which can develop the pathway of shooting experimentation cost analysis, consummate the calculating and checking system of shooting experimentation cost, advance the resource optimal allocation, provide political advice for sustaining operation and development of shooting range. Considering that transaction cost is given birth during the process of linking the up and down units, and it cannot create any value with flexibility, some countermeasure and thoughts to control transaction cost are provided through analyzing the mechanism and influencing factor.
Secondly, introducing the concept of standard and standardization into the cost management process of shooting experimentation, discussing the function of shooting experimentation cost standardization and standard cost, setting forth the contents of cost standardization from the unification of statistical caliber, comparability of shooting experimentation cost, simplification of cost subject, and cycling of cost. We summarize the cost circulating rule, and set down the standard cost of the proceeding shooting experimentation using linear regression and lifecycle cost model by analyzing historical standard cost data. It involves three steps to finish it, setting down the total standard cost is the first step, and the proportion of various subjects is determined, then assigning the total standard cost according to the standard proportion, various subject cost are gained. The reasonability of methodology to determining standard cost is also explained by comparing the predicted standard cost and the realized shooting experimentation cost. The economy of shooting experimentation size is also investigated combining the standardizing shooting experimentation cost, with the relationship between size and cost in economics, the results show that four to eight experimentations per a year fall in the economic range. These results are helpful for arranging national defense experimentation from the nation’s perspectives.
Finally, the shooting experimentation performance indicator system is constructed by considering the shooting experimentation quality controlling target and cost factors, the AHP-fuzzy and data enveloping analysis are employed to evaluate the eight experimentations which finished during the period of year 2006 to 2007. The results show that the two methodology bring consistent evaluation conclusion, the DEA model is not only effective to evaluate the relative performance of the sample experimentation, also provide some advice and thoughts on improving performance by analyzing the redundancy of inputs and scarcity of outputs. It is meaningful for consummating shooting experimentation performance evaluation theory and establishing the foundation of software programming, meanwhile, it is useful and helpful for enhancement and sustaining improvement of shooting experimentation performance, and it is instructive for directing the well operation of Hainan shooting range.
引文
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