A Costing Management Research On Shandong MSA’s Oil-spill Recovery Ship Building Project

At present. the decreasing world shipping environment cause the domestic shipbuilding industry fall into depression after a short booming. Shipyards have to face a more fierce competition. Thus, to improve their competitive ability in price. shipbuilding enterprises’requirement of strengthening their cost management, realizing their need of cost reduction is ascending continuously. Yet there are still relatively weak points in costing management for domestic medium and small sized shipbuilding enterprises, especially in terms of cost accounting and cost control, which are two keys of cost management. As a representative of the small and medium sized shipyards, NH shipyard carries a rough cost accounting, who is often neglecting or weakening the accounting before and in the project carrying, only adopt afterward accounting, whose cost control model is simply assigned cost target with rude punishment rule, which greatly influenced the enthusiasm of staff to participate in the cost control.In this paper, by reading a lot of documents, the writer has sorted, compared and chosen the cost management theories and methods suitable for ship building project. then improve and optimize them appropriately. Following a detailed analysis of the background, a model of project management and project cost control methods of this project is formed, by the Shandong maritime administration spilled oil recovery ship building projects as a carrier. Then the organization mode of this project management is put forward. combined with the ship manufacturing production character:building according to orders, manufacturing a large number of compact parts in small batch. Then the target cost method is used to establish a cost control model, after a detailed investigation of the ship construction project operation process, activity-based costing methods is used on the shipbuilding cost accounting, on the basis of critical path, earned value method is used for tracking and control shipbuilding cost and schedule The latter two kinds of method are integrated into the target cost method, to optimize the cost accounting and cost control model. Taking the actual calculation results as the basis, the paper build a comprehensive pre-in-post cost control process with the target cost method as the main line. In the last part, the paper integrated into the whole life cycle cost concept, format a closed cost management circle for NH shipyard shipbuilding project.