Research On Cost Control Of X Ship Manufacturing Enterprise Based On Earned Value Method And Target Cost Method

In recent years,with the rapid development of my country’s economy,the proportion of China’s shipbuilding industry in the international market has also increased significantly.China has become one of the important shipbuilding centers.As a major shipbuilding country,the shipbuilding industry still faces many problems..Affected by the overall market downturn,competition within the industry has intensified.If companies want to maintain their position in the industry and their competitive advantages,they must strengthen cost control.The shipbuilding industry is a comprehensive assembly industry involving many fields and disciplines such as steel,electronics,machinery,etc.The large number of costs involved has created greater challenges for the work of enterprise managers.The traditional cost management mode of the shipbuilding industry is mainly biased towards manual control,with the goal of maximizing profit and focusing on cost accounting.However,the traditional management method ignores the correlation between cost and schedule,and at the same time lacks refined cost control.Can not meet the strategic needs of current shipbuilding enterprises,modern cost management should be based on the whole process of ship construction,comprehensively consider the factors of project cost and schedule,and implement cost control in the process of detailed decomposition.Therefore,it is implemented in the shipbuilding industry.Target cost control under the earned value method is conducive to improving the company’s extensive cost control methods.This paper proposes to combine the earned value method with the target cost method to solve the cost control problem in the shipbuilding industry.Unlike the traditional cost method,the traditional method is a single,static control,while the earned value method introduces a "earned value method"."The concept of using earned value as an intermediate variable,through a comprehensive analysis of schedule and cost,to help managers analyze the changes in project costs and duration,and give corresponding feedback information to support decision-making,combined with the target cost method,through Predict unfinished tasks and compare and analyze the overall cost of the project,adjust deviations in time,and improve the timeliness and comprehensiveness of cost control.On the basis of combing the relevant theories of current cost control methods,this thesis analyzes the current deficiencies of cost control in the shipbuilding industry.Based on the deficiencies of the existing control methods,this thesis proposes the idea of improving the earned value method based on the task package.Combine the earned value method with the target cost method,and continue to decompose downwards on the original level to provide more comprehensive and accurate feedback information;finally,the control of the target cost based on the earned value method is applied to the project of a ship manufacturing company.Through the analysis of specific cases,the feasibility and superiority of the improved cost control method are analyzed,and combined with the problems in the case,universal opinions are put forward on the optimization of cost control of the shipping enterprise.Through the in-depth study of this subject,the idea of improving cost control is proposed,which enriches and supplements the research on cost control methods of shipbuilding enterprises.At the same time,it also provides a reference for the enterprise management and development of my country’s shipbuilding industry,and provides research in the field of cost management and application has certain reference significance.