Proceedings of the 2025 10th International Conference on Modern Management, Education and Social Sciences (MMET 2025)

Research on Military Product Cost Control via Granular Decomposition and Dynamic Budgeting

Authors
Long Chen1, *
1713th Research Institute of China State Shipbuilding Corporation, Zhengzhou, Henan, China
*Corresponding author. Email: 734448021@qq.com
Corresponding Author
Long Chen
Available Online 11 November 2025.
DOI
10.2991/978-2-38476-475-4_138How to use a DOI?
Keywords
product structure decomposition (WBS); dynamic budget control; full lifecycle budget adjustment
Abstract

This study addresses structural redundancies and rigid budgeting in military product cost engineering by proposing a dual-path synergy model integrating granular product structure decomposition (WBS) with dynamic budget control to achieve precise cost management. Through case analysis and empirical data verification, it examines value engineering-based modular design and full lifecycle budget adjustment methodologies, ultimately proposing a cost optimization framework tailored for military-industrial enterprises. This approach effectively reduces defense product costs while maintaining product performance and delivery efficiency.

Copyright
© 2025 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the 2025 10th International Conference on Modern Management, Education and Social Sciences (MMET 2025)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
11 November 2025
ISBN
978-2-38476-475-4
ISSN
2352-5398
DOI
10.2991/978-2-38476-475-4_138How to use a DOI?
Copyright
© 2025 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

TY  - CONF
AU  - Long Chen
PY  - 2025
DA  - 2025/11/11
TI  - Research on Military Product Cost Control via Granular Decomposition and Dynamic Budgeting
BT  - Proceedings of the 2025 10th International Conference on Modern Management, Education and Social Sciences (MMET 2025)
PB  - Atlantis Press
SP  - 1261
EP  - 1268
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-2-38476-475-4_138
DO  - 10.2991/978-2-38476-475-4_138
ID  - Chen2025
ER  -