基于平衡计分卡的船舶企业成本管理与控制研究

Research of Cost Management and Control in Ship Enterprises Based on Balanced Scorecard

船舶制造业受全球经济影响,船市持续低迷,要想在市场中保持竞争力,获得相对成本优势异常关键。文章提出基于平衡计分卡的管理方法,尝试结合某船舶修造企业实际,运用层次分析法构建基于平衡计分卡的绩效评价体系,算出不同因素的影响权重。依据所得出的权重,突破原有的依据财务控制成本的方法,从多方面控制企业成本,旨在探索船舶企业成本管理与控制的新方法。

Since the global economic impact, ship enterprises have been in the bad condition for a long time. Itis of great importance to remain competition and obtain the relative cost advantages. The article puts forward tothe managing method based on the balanced scorecard and tries to combine the fact of a real shipbuildingenterprise. The AHP is used to build the performance appraisal theory and get different weights. It breaksthrough the traditional methods which pay more attention to the financial factors and to control enterprises indifferent ways in order to find new ways to manage and control enterprise costs.