摘要
基于作业成本法和目标成本法研究现状的分析,探讨了船舶制造企业将目标成本法与作业成本法集成的可行性,构筑了基于作业成本的船舶制造企业目标成本控制体系,利用CAD/CAPP/PDM/ERP系统集成,采用交货期、质量与作业目标成本联动控制,将"邯钢经验"的"生产周期间"成本控制拓展到"生产周期内"成本的成本控制,从而实现了全过程的成本目标管理与动态控制。
After analyzing the research situation of target costing and ABC, the feasibility of using targetcosting and ABC together is discussed and target cost control system in shipbuilding enterprises based on ABC is established in this paper. Furthermore, by means of CAD/CAPP/PDM/ERP system integration, and using time control, quality control as well as target cost control, ＂the experience about Handan Iron and Steel Plant＂, which the cost control is between the production cycles, is developed to the cost control in a production cycle. Therefore, the target cost control in the whole production process for shipbuilding enterprises is realized and it is possible to control the target cost dynamically.
出处
《中国造船》
EI
CSCD
北大核心
2008年第2期127-134,共8页
Shipbuilding of China
关键词
船舶
舰船工程
作业成本法
目标成本法
全生命周期成本
ship engineering
activity-based costing （or ABC）
target costing
whole life cycle cost
