船舶制造企业辅助生产核算体系

船舶制造企业辅助生产核算由于劳务种类多、金额大、交互频繁、计量方式各不相同，成为造船成本核算中的难点，也直接影响船舶产品成本的准确性。本文在对各种分配方法进行分析研究的基础上，结合造船企业产品特点和辅助生产部门提供的劳务特点，提出对劳务进行分类，根据分类分别制定相应的辅助生产分配方法的观点，并用案例验证方法的可行性和适用性。文章的研究结果为船舶制造企业辅助生产核算和成本控制提供参考。

Research on Auxiliary Production Accounting System for Shipbuilding Enterprises

Auxiliary production accounting has been a difficulty of cost accounting in shipbuilding enterprises for the large amount of money and labor types, the frequent interactions and different measure methods. It has a direct influence on the accuracy of the cost of ship products. This article will analyses different distribution methods and put forward the point that should classify the labor first and propose corresponding distribution methods of auxiliary production based on the characteristics of the products of shipbuilding enterprises and the labor provided by auxiliary production departments. Then a case is used to validate the feasibility of the new distribution method. The conclusion of the article will provide a reference for the auxiliary production accounting and cost control of shipbuilding enterprises.