Research On The Allocation Of Auxiliary Production Costs For Shipbuilding Enterprises

The auxiliary production cost is the key content of the product cost of the manufacturing enterprise.The proportion of the auxiliary production is raising.The correct collection and distribution of auxiliary production costs,accurate and timely calculating auxiliary production costs can timely and reliable offer the cost information to the managers,enhance the economic efficiency and promote business development.Shipbuilding enterprises are typical large-scale,single-batch and project-type industrial production enterprises which need a large number of cooperation and Division of labor in different departments to complete the product manufacturing.There are many auxiliary production departments,providing types of ancillary services.Beneficiaries are complex.The interactions of auxiliary production sector are frequent.These characteristics determine the complexity of auxiliary production accounting and management of Shipbuilding enterprises.Also these characteristics have a direct impact on the accuracy of the ship's product costs.Although there is a difference between the various auxiliary production services,but in actual operation,current shipbuilding enterprises generally only use a single accounting method,to deal with all types of auxiliary labor services.Therefore,first this paper elaborated the cost accounting present situation and cost accounting issues of current shipbuilding enterprises.Secondly,Auxiliary production services of shipbuilding enterprises were introduced,mainly describing productions and characteristics of auxiliary production services.Existing problems and influence of the current accounting method of the auxiliary production cost of the shipbuilding enterprise were analyzed,and highlighting the inaccuracy of the single auxiliary production cost accounting method.Thirdly,combining with properties of shipbuilding enterprises and the characteristics of auxiliary production sector provide labor services,the view of Classification account labor services is put forward,and according to this classification,corresponding auxiliary production allocation method and auxiliary labor price are determined.Finally,the difference of cost is analyzed by considering the feasibility and applicability of data verification and comparing the impact of different allocation methods on cost,to find a way to improve the accuracy of distribution of auxiliary production costs and reduce costs in shipbuilding enterprises.The results of this study are helpful to find ways to improve the accuracy of the distribution of production costs and reduce the cost of the ship manufacturing enterprises,which is conducive to the development of cost management.The results of the study provide a reference for shipbuilding enterprises to auxiliary production accounting and cost control.