修船成本控制的探讨

追求利润最大化是企业的永恒主题 ,在市场经济中 ,当某项产品市场价格确定后 ,谋求利润最大化的手段就是减少成本 ,而压缩成本的关键在于成本控制。船舶的修理成本控制有其特殊性 ,文章以“毛利计奖 ,定额承包 ,总管负责 ,单船考核”为框架 ,对修船成本控制进行了探讨 ,供各位同行借鉴 。

Pursuing the maxim profit is the permanent subject of enterprises.After the market price for a specific product being fixed,the space of profit is up to the basic cost,meanwhile the key point to compress the basic cost is basic cost controlling.Ship repairing as one branch of repairing industry has its own specialties in basic cost controlling.This paper discusses the control to basic cost of shiprepair with the frame work of'bonus to gross profit,contract to quota,ship repair manager in charge and single vessel assessed'for the referonce to persons in the same trade.