设计变更对船舶建造中材料成本的影响分析

船舶建造工程属于复杂系统工程，多发的设计变更对材料成本的变动增加了更多不确定性。文章从成本管理角度，分析了设计变更产生原因及分类，对材料成本影响的因果关系和不同阶段下的设计变更对材料成本的影响。在此基础上提出变更数据的采集方法，并用案例分析说明了各种变更原因对材料成本的影响程度。文章的研究结果为企业设计变更决策提供有用的参考。

The Impact Analysis on the Material Cost in the Shipbuilding Influenced by Design Change

Shipbuilding is a complicated project, while frequent design changes often make more uncertain the cost of materials. From the perspective of cost management, the paper analyzes the causes and classification of design changes, the causal relationships with material costs?and the impact of design changes on the cost of materials at different stages. On the basis of the above, the paper proposes the method of data acquisition and illustrate the influences of various changes on the cost of materials by using case analysis. The research of this paper provides useful reference for enterprise decision-making on design change.