硕士船舶配套企业成本管理及控制研究

江苏科技大学硕士学位论文船舶配套企业成本管理及控制研究姓名：翁翔申请学位级别：硕士专业：管理科学与工程指导教师：潘燕华20080101II1PDCAII312PDCA3456741PDCA2345ABSTRACTIIABSTRACTEleventh-Fiveperiodisthecrucialphaseduringwhichourcountry’sship-buildingindustrymakesgreatstridesforwardtothefirstshipbuildinggreatnationgoalanddevelopsinthewayfrombigtostrong,butthemarineequipmentdevelopsthelagandrestrictsseriouslytheshipbuildingindustry’sdevelopment.Costmanagementlevelbackwardnessisoneofthemostmajorproblemthemarineequipmententerprisefaceswhichdisplaysdirectlytheenterprises’materialconsumption,man-hourofconsumption,energyconsumptionandoverheadchargeconsumptionaremuchhigherthanwhichofthemarineequipmententerpriseinshipbuildingpowerfulnationssuchasJapan,SouthKorea,Europeandsoon.Toexplorethecostmanagementandthecontrolmodelsuitsmarineequipmententerpriseandmanifestthecostleadarenotonlytherequestofenterprisedealswithdaybydaythesternofthecompetitionenvironmentbutalsotheneedtoraisethebusinessmanagementlevel.Thearticletakesthemarineequipmententerpriseasabackground,inviewoftheenterprise’scostcontrolproblems,unifingthecharacteristicsofmarineequipmententerprise’sproductandtheproductionmanagement,appliestheelementarytheoriesofcostdesign,entirelifecyclecost,PDCAcycleandactivity-basedcostmanagement,hasstudiesthemarineequipmententerprise’scostmanagementpatternandproposedthemarineequipmententerprise’scostmanagementandcontrolthinkingwhichunifingthecostdesignandtheactivity-basedcostmanagementandbasedonthePDCAcycle,constructesthe“targetcost-productioncosts-actualcost-costanalysisandfeedbackcontrol”costcontrolsystemwhichpresentsthelinkageandpersonalpromptingofcostcontrolandthealsotherequirementforcostfromthewholesupply-demandchaintoachievetheaccordofcostcontrolinthebeginning,inthemiddleandintheendoftheproject.AccordingtodemandfromthethemodernITandinformationintegrationtechnologyofenterprise,itshowstheintegrationarchitectureofcostmanagement&controlsystemonmarineequipmententerprisetogetherwithinformationmodelanddatamodelofsystem,andanalyzesthekeytechnologytorealizethesystem.KeyWords:marineequipmententerprise;costmanagement;costcontrol;costdesign;activity-basedcostmanagement.AbstractIIIResearchofCostManagement&ControlonMarineEquipmentEnterpriseAbstractThe11th“five-yearplan”isacrucialperiodforChineseshipbuildingindustry,whichaimatthelargestshipbuildingcountryintheworld.ButtheslowdevelopmentofmarineequipmententerpriseseriouslyrestrictsthedevelopmentofshipbuildingindustryinChina.Inthissituation,alltypesofcostmanagementmustbeconsidered,marineequipmententerprisemustbestudied,similarandseparateneedsofcostmanagementandcontrolmustbeanalyzedsotoobtainthecostmanagementmode,whichmeetstheneedsofmarineequipmententerpriseandmeanwhileispredictable.Thisisnotonlytherequirementtomeetwiththeseverecompetitionbutalsotheneedtoenrichcostmanagement.1.ContentThewriterfirstdescribestheresearchsituationsandbasicapproachesofcostmanagementbothdomesticallyandinternationally.Onanalysisofpresentresearch,presentcostmanagementmodesandbusinesscharacteristicsandproblemsinmarineequipmententerprises,costmanagementmodeisrenovated,costmanagementandcontrolsysteminmarineequipmententerprisesaredepicted,theirprocessispresentedsothedepictioncanberealisticchoice.Onthisbasisandbycostmanagementandcontrolsystem,costmanagementcontrolinformationmodeinmarineequipmententerprisesisconstructedwiththeapplicationofsoftwareandsystemengineering.Advancedapproachesofcostmanagementareappliedinthismode.Inintegrationofinformationsystem,acompleteinformationsystemisframedoncostforecasting,costcalculation,costcontrolandcostanalysis.2.ResearchProductsTheformationofcostinmarineequipmententerprisesisofcomplexity,multilink,multi-stepsandmulti-combination.Costmanagementinmarineequipmententerprisesisdifferentduetothesecharacteristics.Inthisessay,thewriterconcludestheintegrationofcostdesignandactivity-basedcostmanagement,costmanagementandcostsystemonthePDCAcycleinmarineequipmententerprises:Oncontrolofsingleunit,atthestartofbusinessbiddingandcostestimationandonthebasisofitembidding,targetcostisdetermined,theunificationofitembiddingandtargetcostareachieved.ApproachesofcostdesignareusedsotodecreasetheAbstractIVcostinproductdesign,targetcostisusedtodissolveoperationchain,activityistakenascostcalculationtomeasureproductcost,analyzethedifferencesbetweentargetcostandactualcost.Ontheappraisalofperformancebycostanalysis,thenextturnofcostmanagementandcontrolareinstructedsothatthefinalprocesscontrolofcostisachieved.Integratedcontrolsystemofprediction,plan,implementation,performanceandsummarizationisachieved.Thissystemfocuseson3combinationofplanandcontrol:thatiscombinationofpast,presentandfutureinformation,combinationofpreliminary,concurrentandfeedbackcontrol,combinationofmicro,intermediateandmacrocontrol.Thesethreecombinationpresentsoverallcostplanandcontrolofallemployees,wholeprocess.Initsprocess,thekeycontrolprocessesare:itempricing,costpressureatproductdesign,controlofpurchasecostandcostplaninmanufacturing,etc.Integrationmodeofcostmanagement“itempricing?targetcost?designcost?stand