动态成本控制在船舶制造中的应用研究

Research on the Dynamic Cost Control of Shipbuilding

分析船舶制造成本控制的特点,提出船舶制造动态成本控制的思想:以单船为控制对象,从经营报价开始,在经营报价的基础上进行目标成本的制定和分解;通过设计、采购、制造控制点分别控制设计目标成本、采购目标成本、制造目标成本;最后进行成本分析及反馈;通过动态成本控制主动控制成本发生,降低生产过程的成本,增强船舶制造企业的核心竞争力。

After analyzing the characteristics of shipbuilding,this paper puts forward dynamic cost control model.This model divides target cost on the basis of offer,controls the target cost of techniques,purchase and manufacture,then executive cost analysis and feedback.Shipbuilding can control cost initiatives and reduce costs through this dynamic cost control model,and enhance shipbuilding enterprise＇s core competitiveness.