《shipping-cost-contro-船舶企业成本控制--外文翻译—--学位论文.doc》由会员分享，可在线阅读，更多相关《shipping-cost-contro-船舶企业成本控制--外文翻译—--学位论文.doc（7页珍藏版）》请在金锄头文库上搜索。
1、Shipping Cost ControlIn 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 informati
2、on 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 the
3、 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 techniques
4、 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 dismant
5、ling 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 man
6、ufacturing system resource utilization, conserve resources.1 control strategyAround 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 almost equ
7、al 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 strength of th
8、e influence of the international industry and market position to be first-class, mainly in brand reputation, product development and process technology innovation, marketing and market coverage capability. These countries need to shipbuilding shipbuilding enterprises in the international market with
9、 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 national economy
10、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 goal of worl
11、d shipbuilding power.2 control tacticsTo 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 recent corpora
12、te 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 share of th
13、e 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 the result of
14、 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 decompositionIn this part of the full use of target costing strong market-oriented, makin
15、g 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 and ImprovementC
16、osting enables designers to reduce the production of new products, production 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 target 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
