造船企业运用供需链目标成本管理的探索

Exploration after shipbuilding enterprise using target cost management under the supply/demand chain

针对我国目前造船企业目标成本管理中存在的问题,提出将目标成本管理拓展到整个造船供需链,运用基于供需链的目标成本管理来解决我国造船成本不断上升的问题,给出了造船供需链目标成本管理的实施方案.

Aiming at the problem of target cost management of our shipbuilding enterprises currently, the paper expands target cost management to the whole shipbuilding supply/demand chain, makes use of target cost management under the supply/demand chain to resolve the problem that our shipbuilding cost rises continuously and gives the implement project of the target cost management under the shipbuilding supply/demand chain.