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基于项目生命周期的造船成本核算管理系统的研究与开发
引用本文:李海军,褚丽娜,刘乡萍,陈碧蕾,韩静. 基于项目生命周期的造船成本核算管理系统的研究与开发[J]. 上海造船, 2011, 0(2): 73-78
作者姓名:李海军  褚丽娜  刘乡萍  陈碧蕾  韩静
作者单位:沪东中华造船(集团)有限公司,上海,200129
摘    要:从项目所需各种资源的消耗和占用数量入手,对造船成本核算系统的目标需求进行了研究分析,在与实现财务、物资、工时等系统数据共享集成的基础上,实现了对工资、辅助生产、制造费用、专用费用等的归集、分摊、转账等功能,并对系统的体系架构、分摊要素设置、数据流程和核算业务处理逻辑时序进行了论述。

关 键 词:造船成本核算  成本管理系统  账务系统

R&D of Project Life Cycle based Shipbuilding Cost Accounting Systerm
LI Hai-jun,ZHU Li-na,LIU Xiang-ping,CHEN Bi-lei,HAN Jing. R&D of Project Life Cycle based Shipbuilding Cost Accounting Systerm[J]. Shanghai Shipbuilding, 2011, 0(2): 73-78
Authors:LI Hai-jun  ZHU Li-na  LIU Xiang-ping  CHEN Bi-lei  HAN Jing
Affiliation:LI Hai-jun,ZHU Li-na,LIU Xiang-ping,CHEN Bi-lei,HAN Jing
Abstract:Starting from various kinds of resource consumption and occupation, this article analyzes the target needs for shipbuilding cost accounting system; and elaborates the system architecture, factors allocation, data flow and accounting business processing logical sequence to achieve the collecting, allocating and transferring of salaries, supplementary production, production cost, exclusive cost and etc., on the basis of integrating and sharing system data such as finance, material, and working hours.
Keywords:shipbuilding cost accounting  cost management system  accounting system
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