Research On Ship Agile Manufacturing Whole Life Cycle Cost Control Model Based On TC And ABC Integration

With the rapid development of network, as well as the advanced manufacturingin-depth study of theory, on modern shipbuilding mode research has been more and morein-depth, ship agile manufacturing development, more and more enterprises scholars. Shipagile manufacturing to alliance enterprise cooperative mode of ship market made flexiblequick response. Ship agile manufacturing, as the twenty-first Century shipbuilding mode,according to ship design, production planning, the activities of ship assembly process, aship construction project as an independent body or leader, supporting the factory, suppliersto member of the identity, and the shipyard to build dynamic alliance. The ship agilemanufacturing research in many areas have made great achievements, such as, on the shipagile manufacturing system characteristics of ship agile manufacturing the pros, keytechnologies and key chain research, there will be mass customization application and shipagile manufacturing research, research on ship agile manufacturing enterprise productionplanning and control, third logistics and correlation of ship agile manufacturing in agilemanufacturing of ship. As shipbuilding mode to the mode of agile manufacturing isthorough, the theoretical research for the enterprise implementation of ship agilemanufacturing provide important theoretical basis for corporate use of agile manufacturing,this advanced model for ship production, is to be able to in the fierce competitiveenvironment to maintain competitive advantage, to realize low cost, high yield businessgoals. So enterprises for agile manufacturing mode of cost control are also increasingdemand. This article plans to ship agile manufacturing cost control research.Target costing and activity-based costing integration of cost control method, as akind of modern cost control method, which is applied to the shipping enterprises of theagile manufacturing model, can effectively shorten the construction period, reduce cost, tomaximize the benefits. Therefore, this article draws lessons from thoughts and methods ofthe target costing and activity-based costing integration, integrating the thinking of targetcosting and activity-based costing integration into the agile manufacturing cost control, tosolve the problem of ship agile manufacturing cost control. Firstly, analyzed the essence ofthe process of ship agile manufacturing, agile manufacturing is proposed to combineshipping now shipbuilding cost control method. Based on the analysis of target costing and activity-based costing integration, whole life cycle cost, this part puts forward based ontarget costing and activity-based costing integration theory of ship agile manufacturingwhole life cycle cost control method. Secondly, whole life cycle cost control model basedon the ship agile manufacturing, using ant colony algorithm to research the key problem,providing ship agile manufacturing cost control method. Finally, through the analysis ofXiamen Shipbuilding Industry Company Limited (hereinafter referred to as, Xiamen shipheavy) business profiles, for ship agile manufacturing tasks are analyzed, according to thetask decomposition, ship manufacturing standard pieces of standard segments, outsourcing,and according to the number of suppliers change, identification of shipbuilding schedulechanges, and on the basis of drawn on the shipbuilding cost time optimization, thusrealizing the ship manufacturing agility.