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社会经济的不断进步,“一带一路”伟大构想创立,给我国的船舶运输业获得了极大的发展空间,也给船舶制造企业带来了极好的发展前景。现代企业的经营管理理念,不断的影响着船舶制造企业的经营管理。船舶制造企业能够更好的抓住管理的工作要点,积极的实施内部成本控制,对企业的成本费用采取更为有效的控制措施,增加企业的竞争优势,促进企业经济效益的获取。现阶段,国内的船舶制造企业都对企业期间的成本费用进行合理的规划,并采取有效的成本控制手段。但实际上,期间费用控制理论体系,和实践经验都有所欠缺。本文对现阶段我国船舶制造企业的期间费用成本控制的必要性进行阐述,分析了船舶制造企业的期间费用成本控制,以期为船舶制造企业发展提供有力保障。
The continuous improvement of social economy and the founding of the “One Belt and One Road” great conception have given our shipping industry great room for development and also brought excellent development prospects to the shipbuilding enterprises. The concept of modern enterprise management, continuous impact on the shipbuilding business management. Shipbuilding enterprises to better grasp the management of the work points, and actively implement the internal cost control, cost control of enterprises to take more effective measures to increase the competitive advantage of enterprises and promote access to economic efficiency. At this stage, the domestic shipbuilding enterprises all make reasonable planning on the cost and expenses during the period of the enterprise and adopt effective cost control measures. But in fact, the theory of cost control during the period, and practical experience are lacking. This paper expounds the necessity of cost control during the period of our country’s shipbuilding enterprises and analyzes the cost control during the period of the shipbuilding enterprises in order to provide a powerful guarantee for the development of the shipbuilding enterprises.