船舶制造企业项目成本管理的实施策略

Implementation Strategy of Project Cost Management in Shipbuilding Enterprises

在制造业的体系中,船舶制造企业所占份额较大,其在投入上较大,且企业规模较大。虽然近年我国船舶工业大力推行精细化管理和提质增效工程,对标日韩等国际先进船舶制造国的管理模式,但由于船舶制造企业自身的特殊性,其在开展项目成本管理的过程中存在较大问题,管理水平不高。需结合船舶制造企业的实际情况,做好项目成本管理工作,实现船舶制造企业发展水平的不断提升。本文分析船舶制造企业开展项目成本管理的必要性,指出当下在开展项目成本管理中存在的问题,并结合问题提出项目成本管理的实施策略,以期为今后开展相关研究提供参考。

In the manufacturing system, shipbuilding enterprises account for a large share, their investment is large, and the enterprise scale is large. However, due to the particularity of shipbuilding enterprises, there are major problems in the process of project cost management, and the management level is not high. It is necessary to do a good job in project cost management in combination with the actual situation of shipbuilding enterprises to realize the continuous improvement of the development level of shipbuilding enterprises. This paper analyzes the necessity of carrying out project cost management in shipbuilding enterprises, points out the problems existing in carrying out project cost management at present, and puts forward the implementation strategy of project cost management in combination with the problems, in order to provide reference for relevant research in the future.