1、Shipping Cost Control In accordance with the thinking of the whole life cycle cost of developing green shipbuilding shipbuilding in the increasingly fierce market competition, with the idea of life cycle cost control costs more and receive your agreement. Throughout the ship life cycle cost informat
2、ion consistent with a comprehensive cost management and management accounting requirements of enterprise information integration can become the core of shipbuilding, ship cost analysis of the more accurate and comprehensive. Green ship is in its design, manufacture, operation, dismantling scrapped t
3、he entire life cycle, through the use of advanced technology that can economically ship product to meet user functional and technical performance requirements, saving resources and energy, reduce or eliminate environmental pollution, and good for producers and users of advanced construction techniqu
4、es to protect. I believe that the following two aspects should be carried out green ship: (1) from the choice of materials to consider, in the ship construction of the whole life cycle, the greatest impact on the environment during the first shipbuilding welding, painting, and second, after the dism
5、antling of ships abandoned cabin insulation, so choice of materials is particularly important. (2) from the ship and the manufacturing process to consider, in the ships design and manufacturing process, various factors should be considered to optimize the various design aspects, improving the entire
6、 manufacturing system resource utilization, conserve resources. 1 control strategy Around the world shipbuilding power in strategic cost management. Ship manufacturing cost control to a strategic level should be up to. 2010 Chinas shipbuilding capacity will be more than 40 million dwt, which is almo
7、st equal to the total amount of shipbuilding orders worldwide each year, but with the greatest shipbuilding capacity of the large and powerful ship in the world are two totally different concepts. Shipbuilding power can not be simplified to yield power, as power, its industry and the overall strengt
8、h of the influence of the international industry and market position to be first-class, mainly in brand reputation, product development and process 1 technology innovation, marketing and market coverage capability. These countries need to shipbuilding shipbuilding enterprises in the international ma
9、rket with strong competition. A strong competitive culture need to be considered strategic. A shipping industry, strategic cost management system in construction, shipbuilding enterprises from the perspective of strategic cost management, shipbuilding industry is an important position in our nationa
10、l economy and the structural contradictions in the current shipbuilding industry and the urgent need to foster disharmony shipbuilding enterprise competitive advantage demands a decision to ensure that the development strategy of shipbuilding enterprises in China do not deviate from the strategic go
11、al of world shipbuilding power. 2 control tactics To target costing and cost control wears integrated shipbuilding costs. Target costing and activity-based costing integration, you can target cost as a starting point, according to market research, combined with long-term development plans and the re
12、cent corporate business strategy, determine the market price and corporate profit goals, and then determine the target cost, divided by horizontal FINE technology, cost pressures will be passed to the different responsibility centers, all of the different responsibility centers in turn by the target
13、 share of the cost of further vertical refinement, the pressure is passed to the next level of commitment to responsible departments, until the pressure part of the transmission costs to raw materials or parts suppliers. Integrated cost management system after the job analysis and evaluation can be
14、the result of revised target cost, thus making target costing and activity-based costing to form a closed loop system. Target costing and activity-based costing integration is reflected in: (1) The target cost setting and the decomposition In this part of the full use of target costing strong market
15、-oriented, making the cost of the expansion areas ranging from manufacturing to product design stage. Application of target costing to calculate the cost to set up and decompose, providing objective, real, comprehensive and accurate cost information in advance of effective control. (2) Cost Analysis
16、 and Improvement Costing enables designers to reduce the production of new products, production 2 concentrated in the composition of operations activities. Then, designers will work activities in particular the cost of the improvement in the attempt to make the expected cost of new product and its t
17、arget cost consistent. Target cost-effective application of the law must also be combined with value engineering, activity based costing and total quality cost management. Necessary functions to meet the product under the premise of function caused by removing unnecessary unnecessary operations and
18、reduce costs. The combination of cost-effectively control the flow of things. (3) cost control and performance evaluation The real goal of achieving cost control also depends on the ex post control and motivation. The main purpose is to control and guide the staff help complete the target cost of ac
19、tion, demands corporate responsibility report as the basis to analyze the differences in the causes, control and regulate the activities of each responsibility center, strict reward and punishment system, motivate staff to achieve the target cost and effort. Motivation and work through the analysis
20、of the target cost control is more effective to make performance evaluation more objective. Ship manufacturing industry is a complicated system, the shipbuilding industry chain is very long. Many shipbuilding companies at this stage the project manager is responsible for most of the main scope of th
21、e projects construction phase, the projects preliminary decision and the contract is signed and most advanced stage of after-sales service from the companys other departments, cost-effective in the control of the most significant decision-making and design phase, project managers rarely intervene. This led to the division of project cost control rather than letting the project manager in decision-making and design of prior control on the effect of greatly discounted.
