船舶生产企业基于作业管理的成本控制研究

Research on controlling of cost based on working management in marine producing enterprise

经济全球化和网络经济的发展,导致船舶企业物资选购空间变得越来越大,这种变化使船舶企业以产品品种为成本核算对象,以传统定额或标准成本进行成本控制的管理效度变得越来越低下,文章阐述了以船舶作业为成本核算对象、以作业目标成本为控制标准的成本管理模式不仅可以提高船舶企业成本控制的有效性,而且便于揭示成本控制差异,不断剔除非增值作业,降低船舶企业的生产成本。

Development of economic globalization and network economy make wider and wider room for shipping enterprises to make material purchase, which makes costs of various kinds of shipping products as accounting object. On the contrary, cost -controlling by traditional quota standard becomes more and more ineffective. This paper expounds how to control cost with shiprepair itself as accounting object and controlling standard. That can not only increase controlling effect, but also reveal controlling differences with rejecting non - increase in value working and lowering cost gradually.