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目前我国造船企业尤其是新兴民营船企普遍存在资源浪费严重、成本居高不下、市场竞争力有待提高的情况.企业推行应用作业成本法核算成本,可以提高成本核算的准确性和成本控制的有效性.以某造船集团板配部为例,进行了作业成本法核算体系的构建研究,并据此对其进行初步评估,最后对其成本控制力的增强提出可行性建议.
At present, China’s shipbuilding enterprises, especially emerging privately owned shipping enterprises generally have a serious waste of resources, high costs, market competitiveness to be improved situation.Enterprises implement the cost of accounting method of operating costs, can improve the accuracy of cost accounting and cost control effective Taking a boarding department of a shipbuilding group as an example, this paper studies the construction of the ABC method and makes preliminary assessment according to it, and finally puts forward feasible suggestions on how to enhance its cost control.