管理会计视角下船舶制造企业供应商管理策略研究

Supplier Management Methods of Shipyard Based on Management Accounting

降成本是提升船舶制造企业竞争力的必要条件之一。在政府和企业联动降低成本的大环境下,物耗成为船舶制造企业降低成本的重点。但以目标成本管理为决策标准,企业在物资采购中会过多地依赖招标采购,而忽略船舶配套物资的差异性。基于此,首先应构建采购物资分类的二维模型,以采购成本的大小和垄断程度的高低作为分类标准,将船舶配套物资分为四种类型;然后以管理会计理念为决策标准,综合考虑财务成本和非财务成本,确定具体类别物资相关供应商的管理策略。该研究结果可以为船舶制造企业的物资成本管理和供应商管理提供参考,也丰富了管理会计相关理论。

The cost reduction is one of the necessary conditions for cultivating the competitiveness of shipbuilding enterprises.Material and equipment cost is becoming the most important cost management target for shipyards,in the environment of reducing cost with linkage of government and enterprises.However,taking target cost management as a decision-making standard,shipyards would rely too much on bidding procurement in material and equipment purchases,ignoring the difference of ships′supporting material and equipments.In view of this,a two-dimensional model should be put forward which is about the classification of material and equipments.The purchase cost and the degree of monopoly are two standards of classification.And all material and equipments are divided into four types.Secondly,accurate supplier management strategies are specified for specific categories of material and equipments,with management accounting ideas as decision criteria,taking both the financial cost and non-financial cost into consideration.The research results provide a reference for shipyards in material/equipment cost management and supplier management,and also enrich relevant theories of management accounting.