Research On Benefit Appraisal Of Modern Shipbuilding Mode

Modern shipbuilding mode that took intermediate goods as direction, is flexibile flowing water production line in fact, and is a production mode that can bring high benefit. Early in the 1980s, advanced shipbuilding countries, had already set up and perfected modern shipbuilding mode that took GT (Group Technology) as the leading factor, Therefore they have won high benefit of shipbuilding, and become big shipbuilding countries of the world. However, it has more than ten years since the shipping industry of our country introduced modern shipbuilding mode theory from foreign countries, and advanced to transfer shipbuilding mode all-sidedly. We have scored many achievements, but compared with foreign advanced level, there is very great disparity. How to make "transfering mode" turn "similar in form" into "similar in spirit", to make more heavy effect in increasing benefit through reducinging cost, and in raising competitiveness, is a problem that the shipbuilding industry of our country should solve urgently.This paper sums up modern shipbuilding mode at first, and introduces its origin, its intension, its essence, its essential feature and its superiorities. Then, regarding activity management and basic principle about activity-based costing as base, the paper analyzes the influence that activity-based costing takes effect to modern shipbuilding mode benefit appraisal, thereby sets up the model using activity-based costing to calculate the cost expenses of modern shipbuilding mode, and applies it to the case of the tube subsidiary factory under some shipbuilding enterprise. Secondly, regarding basic theory about benefit appraisal as guide, the paper sets up the index system of modern shipbuilding mode benefit appraisal, and probes into the comprehensive treatment methods of appraisal index and the methods that definite index weight, therefore sets up the fuzzy comprehensive evaluation model based on non-grade field. Moreover, according to the appraisal model that has been set up already, the paper carries on real example analysis to ships using modern shipbuilding mode and traditional shipbuilding mode to build separately, and compares their benefit difference and its causes. At last, aiming at contradictions and questions existing in advancing to transfer shipbuilding mode at present, the paper putsforward some countermeasures and suggestions that will promote modern shipbuilding mode to be applied in our country.