摘要
装备经济性是装备建设的重要方面,当前复杂电子装备费用在海军装备中的占比日趋增加,其专用性强和研用一体等特点,决定了制造过程中材料构成庞杂,价格影响因素多,是审价工作的难点之一。针对该问题,提出了一种基于分段抽样的材料费审价方法。案例验证结果表明:在人员和时间有限的条件下,该方法可以更加规范、高效地开展审价工作,能够提高审价效益,降低审价风险。
Economicity is an important restricting aspect of military product. With the ever rising price, the proportion of complex electronic equipment in military equipment is increasing. The pricing process influenced by the complex aspects of the electronic equipment is one of the most difficult parts of the military products construction. A method of pricing based on sectional sampling was presented, which could be more standardized and efficient to carry out the pricing work while reducing audit risk under the conditions of limited personnel and time.
作者
谭鹏
高宜朋
龚芊芊
王若宇
TAN Peng;GAO Yi-peng;GONG Qian-qian;WANG Ruo-yu(Institute of Acoustics,Chinese Academy of Sciences,Beijing 100190,China;Pricing Institute,Naval Equipment,Beijing 100071,China)
出处
《海军工程大学学报》
CAS
北大核心
2022年第5期78-83,共6页
Journal of Naval University of Engineering
关键词
装备审价
材料费用
分段抽样
pricing of military products
material costs
sectional sampling
