為因應國防預算的緊縮與人員精進案的施行,欲在有限的作業經費維持戰機的妥善,唯有藉助建構一套壽期成本資料蒐集分析模式,及時提供具相關性、一致性之成本資訊﹐所幸空軍於新一代兵力成軍時,即逐步發展完成後勤資訊管理系統,舉凡物料消耗及待修件追蹤均有一套完整蒐集系統,俾利後續成本歸戶。由過去戰機服役經驗可知,影響戰機妥善與否最直接的因素為飛機上器材裝備(上機件),而器材消耗成本亦與飛行時數息息相關,因此藉由過往的器材消耗數據(含消耗件及爆材、報廢件、及修理件),求得每飛行小時平均器材消耗成本,至於器材送修與購置經費比例的評估亦為探討重點;另引用美飛機製造商Lockheed Martin公司評估飛機妥善率經驗式,及空軍部頒妥善率算法,利用迴歸分析法修正後,探討飛機妥善率與器材消耗成本關係。本器材消耗成本評估採由下而上(Bottom-Up)之分析方式,經由實務驗証其精確後,再應用此一分析結果作為戰機預算編列的參考或戰力維持的依據。 關鍵字:壽期成本(Life cycle Cost)、後勤資訊管理系統(Logestic Information Management system)、可靠度(Reliability)、維護度(Maintenance)、妥善率(Availability)、維修層階(Echelon)
To respond to the retrenchment of national defense budget and the execution of down sizing , if we would like to maintain the proper conditions of fighters within the limited operational funds, the only method is to establish a set of life cycle cost data collecting and analyzing modes to provide the relevant and consistent cost information timely. Fortunately, when the new generation troops of air force were activated, the logistic information management system has been developed and completed gradually. Ranging from the consumption of items to the tracing of materials that need repair, we have a set of complete collecting system to benefit the follow-up cost accounting. From the past fighter service experiences, we know that the most direct factor that affects the proper conditions of fighter is the equipment on the plane, and the item consumption cost is closely linked with the flight hours. Therefore, by means of the item consumption data in the past (including the consumables, explosive materials ,wastes, and repairs of reparable items), we got the average item consumption cost each flight hour, and the assessment of the proportion between the repaired item and purchase funds was also the focal points of discussion. Furthermore, we introduced the plane availability evaluation experience equation of US plane manufacturer Lockheed Martin Company, and the air force has proclaimed the algorithm of availability. After revising by regression analysis method, the relationship between the fighter’s availability and the item consumption cost was explored. The item consumption cost evaluation adopted bottom-up analytic method. After testing and verifying its accuracy through the practice, the analysis result was applied to be the reference of drawing up the fighter budget or the basis of maintaining the fighting capacity. Keywords: Life cycle cost Logistic Information Management system Reliability Maintenance Availability Echelon