Study On The Improvement Of Cost Control System Of A Shipping Matching Company

At present,the cost control methods of Chinese shipbuilding enterprises are uneven.The various modes such as fixed cost method,standard cost method,target cost method,activity cost method and value engineering method are common in different departments,departments,workshops and teams.In the context of informatization,it is of great significance to find out the cost control mode and method of shipbuilding enterprises that suit Chinese national conditions,and to form the core competitiveness of Chinese shipbuilding enterprises and improve the international competitiveness of China’s shipbuilding enterprises.Through studying the cost control system of A Shipping Matching Company,this paper analyses its cost composition,cost control process,division of responsibilities,cost control effectiveness and development trend,and finds that there are some problems in cost control process of A Ship Matching Company,such as unclear cost control objectives,lack of specialized cost control institutions and lack of cost control performance evaluation system.There is a single method of cost control in law.Finally,it puts forward the improvement plan of cost control system of A Ship Matching Company: the improvement of procurement cost control system includes optimizing procurement strategy,procurement mode,procurement process and procurement system;the improvement of production cost control system includes establishing cost responsibility system and cost management system,improving material utilization rate;and the improvement of sales cost control system includes speeding up inventory turnover and improving receivables change.Current capacity;Management cost control system improvement includes strengthening approval,strict control of the growth of management costs.After cost control improvement,the concept of cost control of the whole process,all staff and multi-level is realized,so as to reduce consumption and improve business efficiency.By taking advantage of the opportunity of industrial upgrading and upgrading in shipbuilding industry,we can achieve scientific,systematic and humanized cost control at a higher level,and give full play to the management function of cost control serving the decision-making of management.