| At present,competitions among shipyards become more severe.In recent years,affected by COVID-19,the international economic situations are in downturn,domestic labor costs and massive raw materials are increasing.Under such background,M Company needs to find a cost management approach suitable for themselves,analyze their advantages and disadvantages in cost management,explore cost management points and profit growth points in view of value chain,and build its own cost management mode based on M Company’s market positioning and product features.Firstly,through organizing and summarizing domestic and overseas scholars’existing theories and views on cost management,this paper researches and sums up cost management theory in view of value chain,analyzes features of shipyard,specific flow of shipbuilding,and relevant factors affecting costs,and carries out management and control inside M Company.Taking M Company as research subject,this paper proposes issues on design,procurement,and production,analyzes causes,and delivers necessity and key values for cost management in terms of value chain;Secondly,starting from the target and principle of constituting cost management in view of value chain,through setting up generalized program-based management mechanism,based on existing management,M Company shall introduce full budget,cost responsibility center,responsibility control and other approaches.With modern shipbuilding mode as impetus,starting from cost information feedback and gathering,M Company designs and output general architecture of cost management information system,and collects and validates with the actual ship data;Finally,the paper’s research conclusion is obtained,namely the cost management mode in view of value chain,based on cost criteria deposition structure,and combined with M Company’s standing in the value chain,M Company sets up the approach of cost responsibility center.According to the target cost management philosophy,in accordance with the improved cost management code to design the cost information management system,M Company’s cost management approach in design,procurement,and building shall be perfected.This paper researches dynamic cost management approach of ship products in view of value chain,which is theoretically significant for improving lean manufacturing theory of large-sized electromechanical products and full cost management objectives;in terms of reality of long construction period,complicated cost structure,and difficult budget management and control,with the philosophy of engineering breakdown under the modern shipbuilding mode,this paper rebuilds the product budget compilation,management and control flow,and helps the company find a cost management approach suitable for itself which becomes more important. |
