| 船舶制造全过程目标成本动态控制体系研究 |
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| 引用本文： | 孙玲芳,王念新.船舶制造全过程目标成本动态控制体系研究[J].船海工程,2006,35(5):111-114. |
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| 作者姓名： | 孙玲芳 王念新 |
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| 作者单位： | 江苏科技大学经济管理学院,镇江,212003 |
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| 摘 要： | 分析船舶制造的特征和船舶制造目标成本控制的现状,以单条船舶为基本研究对象,以产品形成的全过程为主线,运用控制点的思想,建立船舶制造全过程目标成本动态控制体系,该系统包括经营报价、成本分解、设计成本、采购成本、制造成本、专项费用和完工分析七大控制点,最后简要介绍了该体系的计算机支持系统。
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| 关 键 词： | 船舶制造 目标成本 成本控制 |
| 文章编号： | 1671-7953（2006）05-0111-04 |
| 收稿时间： | 2006-01-09 |
| 修稿时间： | 2006-05-12 |
Framework of whole process target cost dynamic control for shipbuilding |
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| Authors: | SUN Ling-fang WANG Nian-xin |
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| Institution: | SUN Ling-fang WANG Nian-xinSchool of Economy and Management Jiangsu University of Science and Technology Zhenjiang 212003 |
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| Abstract: | After analyzing the characteristics and cost control actuality of shipbuilding,this paper puts forward the framework of the whole process cost dynamic control for shipbuilding,it can achieve integrated control between cost and due time.The framework includes seven control nodes as following: quoted price,cost disassembling,(designing) cost,purchasing cost,manufacturing cost,special fee and project-after cost analyzing.The Target Cost Control System for Shipbuilding(TCCS-Shipbuilding) is introduced briefly which supports the framework. |
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| Keywords: | shipbuilding target cost cost control |
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