Research On Cost Management Of Shipbuilding Project

At present,the competition among enterprises in the shipbuilding industry is becoming increasingly fierce.Affected by factors such as domestic labor prices and rising prices of bulk raw materials,domestic shipbuilding enterprises are unable to build competitive advantages on low costs in the past.At the same time,the global shipbuilding market continues to be in the doldrums.Enterprises must abandon the previous crude management model,attach importance to their own cost management,and explore new profit points from cost management.However,the cost management of most shipbuilding enterprises still only focus on reducing working hours and reducing expenses,which can no longer meet the survival needs of shipbuilding enterprises,so it is necessary to promote cost management to a strategic level.And attach importance to the introduction of strategic cost management in the enterprise’s own management,analyze the advantages and disadvantages of the enterprise itself in the market competition,plan its own strategic objectives,and establish a new cost management model.This paper collates and summarizes the existing theories and viewpoints of cost management by scholars at home and abroad,and summarizes the theory and knowledge of strategic cost management.the characteristics of shipbuilding enterprises,the specific process of ship project construction and the relevant factors affecting cost are analyzed.From a systematic and strategic point of view,taking the 82000-ton bulk carrier project of Tianjin Xingang Shipyard as an example,combined with the lack of strategic height,lack of systematicness and lack of scientific planning in the existing cost management of Tianjin Xingang Shipyard,a systematic analysis framework is constructed,which includes value chain analysis,cost driver analysis,Porter’s five forces analysis,work breakdown structure(WBS)method,earned value analysis and so on.Under this framework,this paper analyzes the value links of Xingang shipyard,such as design,quality assurance,material procurement and production management,and draws the conclusion that systematic strategic cost management can effectively help shipbuilding enterprises to explore their own advantages and enhance their competitiveness.and it can play a positive role in the whole shipbuilding industry.