Application of a cost index of life cycle of an innovative product at the aircraft industry enterprise

Аuthors

Laznikov N. M.^*, Zueva T. I.^**

Moscow Aviation Institute (National Research University), 4, Volokolamskoe shosse, Moscow, А-80, GSP-3, 125993, Russia

*e-mail: depdekan5@mai.ru
**e-mail: t-zueva@list.ru

Abstract

Factors that form cost of the innovative product at different life-cycle stages were considered, also cost formation approach "from the developer and the manufacturer" was used, that is the "prime cost plus rate of return" model, as well as scopes of life cycle’s cost index were considered.
The method of the system analysis and an assessment of products, and also method that allows calculating a cost index of life cycle in dynamic statement for the entire period of life cycle – the discounting method are used in the present article.
Main results of the present work are the following. The factors that form cost of the innovative product at different stages of life cycle are considered The accounting items’ structure for calculation of life cycle’s components cost is given, and also the general principles of calculation and resultant model of calculation of the life cycle cost of the innovative product at the aircraft industry enterprise in dynamic statement, taking into account time factor are stated, approach "from the developer and the manufacturer" is considered. The main practical approaches to formation of cost of the innovative product on the aircraft enterprise only are considered in the present article. The offered concepts and methodology of calculation may be used while carrying out the feasibility study on creation of innovative products on the aircraft industry enterprises ( assessment of requirement for investments; assessment of competitiveness of new development; assessment of efficiency of new development; assessment of expediency and feasibility of the project of creation of the innovative product), and, further, taking into account specifics of specific objectives, can form a methodological basis when carrying out the feasibility study on innovative products and processes in engine-building.

Keywords:

aircraft industry enterprise, innovative product, cost, life cycle, discounting, competitiveness, conductor and producer point of view

References

1. Laznikov N.M., Mihajlov K.E. Materialy 9 Mezdunarodnoi konferentsii «Aviatsiya i kosmonavtika», Moscow, 2010, pp. 269-270.
   
2. Zhdanovskij A.V., Zueva T.I. Metody i modeli jekonomicheskoj ocenki proektov aviacionnyh dvigatelej. (Methods and models of an economic assessment of projects of aviation engines), Moscow, Dobroe slovo , 2008, pp.200-216.
   
3. Lastochkin Ju.V., Ickovich I.I., Ponomarev V.A. Modeli konkurentosposobnosti mashinostroitel'nogo predprijatija. (Models of competitiveness of machine-building enterprise). Moscow, Russian economic academy, 2004, 192 p.

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