shipping-cost-contro-船舶企业成本控制--外文翻译—--学位论文.doc

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 information 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 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 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 dismantling of ships abandoned cabin insulation, so choice of materials is particularly important.
(2) from the ship and the manufacturing process to consider, in the ship's design and manufacturing process, various factors should be considered to optimize the various design aspects, improving the entire 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 China's shipbuilding capacity will be more than 40 million dwt, which is almost 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 strength of the 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 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 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 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 recent 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 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 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-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 and Improvement
Costing 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 functions to meet the product under the premise of function caused by removing unnecessary unnecessary operations and 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 action, 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 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 the project's construction phase, the project's preliminary decision and the contract is signed and most advanced stage of after-sales service from the company's 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.

Cooper R, Kaplan R Harvard Business Review, 2009,(5): 96-103.

船舶企业成本控制

摘要

作业成本法是西方国家于上个世纪八十年代末开始研究、九十年代在制造企业首先应用 起来的一种全新的企业管理理论和方法。作业成本法相比传统的制造成本法有更准确的成本信息、更好的产销模式、更合理的内部管理及战略等优点，但是在中国现阶段的大环境下实际的应用仍然有许多问题 。本文经调研汇总提出船舶制造业应用作业成本法的主要难点及优势，并对作业成本法在中国船舶制造业的应用加以深入的分析。以劳动密集、技术密集、资金密集为主要特征的造船企业在应用作业成本法实施成本管理时，与一般制造企业有着较大差异。基于对目前造船业受金融危机的影响，订单减少，一般造船业现行成本核算存在诸多缺陷等现状，结合作业成本法的特点和适用性分析作业成本法在造船业中实施的可行性分析，我们应尽快采用确定造船业涉及的主要资源；确定造船业涉及的作业，建立作业中心；确定作业动因，建立作业成本库，将作业成本分配至作业对象等步骤及建议，确保造船业的顺利发展。

关键词：作业成本法；造船业；可行性

第一章 绿色造船
按照全生命周期成本思想开展绿色造船在日趋激烈的船舶制造市场竞争中,采用全生命周期成本的思想控制成本越来越得到大家的认同。贯穿整个船舶生命周期的成本信息符合全面成本管理和管理会计的要求,可以成为造船企业信息集成的核心,对造船成本的分析更加准确、全面。
绿色造船是指在其设计、制造、营运、报废拆解的全生命周期中,通过采用先进的工艺技术,能够经济地满足用户对船舶产品使用功能和技术性能的要求,节省资源和能源,减少或消除环境污染,并且对生产者和使用者具有良好保护的先进建造技术。笔者认为应从以下两个方面来开展绿色造船:
(1)从材料的选择上考虑,在船舶建造的全生命周期中,对环境影响最大的一是船舶制造过程中的焊接、涂装作业,二是船舶拆解后废弃的舱室绝缘材料,因此材料的选择尤其重要。
(2)从船舶及制造工艺上考虑,在船舶的设计及制造过程中,应综合考虑各种影响因素,优化各个设计环节,提高整个制造系统的资源利用率,节约资源。

第二章 控制
1．1控制战略
围绕世界造船强国进行战略成本管理。船舶制造企业的成本控制应该提升到战略层次上来进行。2010年我国造船能力将超过4000万载重吨,这几乎相当于全世界每年船舶订单的总量,然而具备最大生产能力造船大国和世界造船强国是两个完全不同的概念。
造船强国不能简单化为产量大国,作为强国,其行业整体实力以及在国际行业中的影响力和市场地位必须是一流的,主要表现在品牌声誉、产品开发和工艺技术的创新水平、营销和市场覆盖能力等。这些需要造船国家的造船企业在国际市场具有强大的竞争能力。
强大竞争力的培养需要从战略上进行考虑。进行船舶行业战略成本管理体系的构建,从船舶制造企业角度进行战略成本管理研究,是由船舶工业在我国国民经济的重要地位与目前船舶工业存在结构性矛盾的不协调以及迫切需要培育船舶制造企业竞争优势的要求决定的,以保证船舶制造企业的发展战略不偏离我国世界造船强国的战略目标。
1.2控制战术
以作业成本法与目标成本法相集成控制造船成本。目标成本法与作业成本法集成,可以目标成本为起点,根据市场调查,结合企业中长期发展计划以及近期经营战略,确定产品市场定价和企业目标利润,进而确定目标成本,通过横向的分割进行细化,将成本压力传递给各个不同的责任中心,各个不同的责任中心又将所分得的成本目标进行进一步的纵向细化,将压力传递给下一级责任部门承担,直到将成本压力部分传递给原材料或零部件的供应商。
集成后的成本管理系统可以用作业分析与考核的结果修正目标成本,这样就使得目标成本法和作业成本法形成一个闭环系统。
目标成本法与作业成本法的集成点体现在:
(1)目标成本的设定和分解
在这一环节充分利用目标成本法强烈的市场导向性,使得成本的分析范围从生产制造环节扩大到产品设计阶段。应用作业成本法进行目标成本的计算、设定和分解,为企业提供客观、真实、全面和准确的成本信息,进行有效的事前控制。
(2)成本的分析与改进
作业成本法能使设计者减少新产品的生产过程,将生产集中在组成作业的活动中。然后,设计者就会在特定的作业活动中尝试成本的改进,以使新产品的预期成本和其目标成本保持一致。
目标成本法的有效应用也必须结合价值工程、作业成本法和全面质量成本管理进行。在满足产品必要功能的前提下,剔除不必要功能所引起的不必要作业,降低成本。两者的结合可有效进行成本流程的事中控制。
(3)成本的控制与业绩评价
成本控制目标的真正实现还有赖于事后的控制与激励。控制的主要目的在于引导员工采取有利于完成目标成本的行动,要求企业以责任报告为依据,分析差异产生的原因,控制并调节各责任中心的活动,实行严格的奖惩制度,激励员工为实现目标成本而努力。通过动因分析及作业分析,使目标成本控制更加有效,使业绩评价更加客观。
船舶制造业是一项复杂的系统工程,造船业产业链很长。现阶段很多船舶制造企业的项目经理负责的范围大多主要为项目的建设阶段,而项目的前期决策及合同签订和后期阶段的售后服务等大多由企业的其它部门负责,在对于控制成本效果最显著的决策和设计阶段,项目经理很少插手。这样就造成了项目成本控制的分割,而不让项目经理参与决策和设计就对事先控制的效果大大的打了折扣。
注：图标、致谢及参考文献已略去（见原文）

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