目标作业成本管理模式在船舶制造业的运用研究

Research on the Application of Target Activity-Based Costing Management Model in Shipbuilding Industry

结合目标作业成本管理模式的相关理论,对其在船舶制造业的运用要点进行探究,以达到明晰技术要点、实现企业经营资本合理调配的目的。

This paper combines the theory of target activity-based costing management model,and explores the main points of its application in shipbuilding industry,in order to clarify the technical points and achieve the purpose of rational allocation of enterprise operating capital.