Research on Sale Cost Decomposition Structure Model of Civil Aircraft Spare Parts

Abstract

Currently,the domestic civil aircraft lacks of the rational and flexible calculation model of spare parts price,and the suitable sale cost decomposition structure model of spare parts can reduce the operation cost and increase the returns.The pricing of spare parts is studied from different dimensions in this paper by synthesizing the effects of various factors.The components of civil aircraft spare parts cost are elaborated.The influencing factors of spare parts price are analyzed from the perspective of life cycle.The decomposition structure model of sales expenses of domestic civil aircraft is established with different spare parts in the life cycle.The results show that the constructed decomposition model is reasonable and effective,and can guide the pricing analysis of spare parts for domestic civil aircrafts.The analysis of influencing factors of spare parts sales price can decompose the cost in the whole life cycle in combination with different department dimensions or working dimensions to maximize profits.

Keywords

• civil aircraft
• spare part
• pricing
• sale
• cost decomposition