信息集成环境下船舶制造企业材料成本控制研究

Study on Material Cost Control of Shipbuilding Enterprises under Environment of Information Integration

材料成本在整个造船成本中占有约70%的份额,所以控制造船成本的关键是要控制材料成本。文章从设计、计划、采购、入库、领用、核算等材料成本形成的全过程梳理材料管理的职能、过程、活动,找出材料成本控制的关键环节,建立材料成本控制体系,并以项目为主线,详细阐述在信息集成环境下每个环节材料成本控制的实现方法,使材料成本管理和控制有效统一。

Material cost takes about 70 percent of the entire shipbuilding costs, so the key to control the cost of shipbuilding is to control the cost of materials. Articles combs the function, process, activity of materials management, from the entire process of materials cost formation, Such as design, planning, procurement, warehousing, recipients, accounting, etc . To identify the key aspects of the material cost control, to set up the material cost control system, and to take project as the main line, then details implementation methods of material cost control in each chain under the environment of information integration, finally, to unify effectively the management and control of materials cost.