Application of activity-based approach for operation planning with respect to information technology divisions of aircraft industry enterprises

Аuthors

Baskov A. O.^*, Degtiariov A. V.^**, Oghanov V. A.^**

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

*e-mail: alex.baskov@lgmail.ru
**e-mail: k504@mai.ru

Abstract

A problem of preservation and development takes on special significance last time in the Russia as applies to scientific and production potential of aircraft engineering complex as well as a problem of enhancement for its competitive ability. It is necessary that considerable attention have to be focused on development of high technologies as well as on integration transformations in aircraft production area. Such transformations presume more intensive application of information technologies. Some aspects are discussed in the article as applies to management efficiency enhancement for information technologies by means of activity-based planning techniques.

Keywords:

budgeting; information technologies; value analysis; net cost