浅谈船舶建造成本的控制

A Brief Discussion about Cost Control in Shipbuilding

成本控制已经成为企业生存和发展的重要环节,也是使企业在竞争中保持领先优势的关键因素,成本控制效果的好坏直接影响到企业的利润。本文通过阐述成本控制的含义,分析造船企业成本控制中存在的问题,并提出改进建议。

Cost Control nowadays becomes a crucial part of survival and development in the enterprise, which is also an important factor that enables enterprise to be predominant in business competition. Moreover, the effect of cost control has direct impact on the profit of an enterprise. This paper explains the meaning of cost control; states the most common problems about cost control in shipbuilding and proposes the improvements on cost control and management.