Research On Cost Management Methods And Application For Shipbuilding Industry Under Integrated Manufacturing Environment

Till now, Chinese shipbuilding completions, new orders, and holding orders are ranking the first in the world’s shipbuilders. Behind the phenomena,"shipbuilding hot" reflected upon the homogeneity of the structure of products, the lack of technology innovation, as well as the high shipbuilding cost, which were the bottlenecks of enterprises’ survival and development. In order to save energy and reduce consumption, shipbuilding enterprises could establish a scientific and feasible cost control system, and the corresponding information management system. All of these place an important emphasis on the development of Chinese ship manufacturing industry.This paper focuses on the management problems of shipbuilding enterprises’cost. Based on numerous cost management research achievements both at home and abroad, the practical bottlenecks of China’s shipbuilding enterprise cost management, as well as developing the ship manufacturing enterprises integrated cost management methods, the author puts forward the cost management system structure of shipbuilding enterprises’ establishes integrated manufacturing environment of ship manufacturing enterprises’ cost management model, and advocates the product life cycle as a truck of the cost control procedure.Research on shipbuilding integrated manufacturing environment cost accounting method, financial staff tend to have more reasonable expenses allocation to materials, salaries&wages and manufacturing overhead, such as the expenses on the high lifting, the port, the dock and other auxiliary production departments. What’s more, information sharing and decision-making analysis are accomplished under the integrated manufacturing cost system.The paper forged target planning, activity costs, and PDCA circulation under responsibility cost control system, derived the integrated cost system in which the shipyard in practice can be divided responsibility sections, and did research on the responsibility budgets, the responsibility cost control, as well as evaluation and analysis.Also, this paper introduces a method of cost control performance evaluation of shipbuilding enterprises based on SBM-Undesirable.On the basis of the above methods, the shipbuilding enterprise integrated cost management system have been developed by means of the information technology, and implemented on the CX shipyard, and numerous significant effects are achieved.