造船设计阶段的目标成本管理

Shipbuilding Target Cost Control during Design Stages

目标成本管理是工业现代化科学管理方法之一,运用于造船行业,包括在各设计建造阶段的预控、设计战略、材料设备的选择和获得、审计和监督等各个环节,其中关键的是合同及技术设计阶段。在这阶段内各有关行业均必须应用成本工程管理。本文以江南造船厂的工作实践为例,试图引起各方对目标管理方法的重视。

The target cost control is one of the modernized scientific managerial method for industrial production.Its application in the shipbuilding field involves precontrol,design-strategy,selection of materials and equipments,procurement,auditing and supervision .during.vatipus.design and ponstruction stages,The most crucial stage is the contract and technrcal design stage,in which cost engineering must Be applieii to all the disciplines involved. This paper attempts to draw the attention to this target control method,taking Jiannan Shipyard practice as an example.