信息集成环境下船舶制造企业材料成本控制研究

材料成本在整个造船成本中占有约70%的份额,所以控制造船成本的关键是要控制材料成本。本文从设计、计划、采购、入库、领用、核算等材料成本形成的全过程梳理材料管理的职能、过程、活动,找出材料成本控制的关键环节,建立材料成本控制体系,并以项目为主线,详细阐述在信息集成环境下每个环节材料成本控制的实现方法,使材料成本管理和控制有效统一。

Studies about material cost control of shipbuilding enterprises under the environment of information integration

The cost of materials account for about 70% of the whole shipbuilding cost, so the key to control the cost of shipbuilding is to control the cost of materials. This paper combs the function, process, activity of materials management, from the entire process of materials cost formation , Such as design, planning, procurement, warehousing, recipients, accounting, etc . Find out the key link of material cost control, Set up the material cost control system, and Take project as the main line , then details implementation methods of material cost control in each chain under the environment of information integration, finally unify effectively the management and control of materials cost.