Study Of Shipbuilding Cost Accounting & Cost Controling Based On The Interim Productions

The important feature of modern shipbuilding model is described as"Interim Production". Although China has ranked 3rd in shipbuilding outputs for consecutive 10 years in world wide range, it still remains huge gaps compared with Korea and Japan which respectively ranks 1st and 2nd. The manufacture in according with the specified production requirement and the formation of producing system of interim products became the key reason which turned Korea and Japan into great power in world's shipbuilding. Interim products of modern shipbuilding are defined as a kind of finished product which can be sold and bought at any time. The prices of products need to be settled and the cost of interim products should be calculated as well, meanwhile the interim products cost control has to be put into practice. During the course of the development of China's shipbuilding interim products'specified production system, shipyards will inevitably face the reconfiguration of manufacture flow and other related issues, which will bring about the reform of administration system and organization system and the corresponding changes in methods of calculation and control of shipbuilding costs with regard to interim products. The useful cost information is timely and accurately provided to the cost-control by costing, the level of enterprises'costs is controlled through the integration of economic, organizational, technical means. Based on the specilized production of interim products, this paper mainly focuses on the study of two aspects, dealing with the problems such as incompleteness and improperness of costing, inefficient cost controlling, etc.This paper also introduces the delimitation cost calculation method consisting with the characteristics of interim products to facilitate the items of costing; discusses the demand of financial management development and accounting information quality in the era of knowledge economy; puts forward a viewpoint that business credits are the excess value in human recourses; conducts a study on the characteristics of shipyards'production organization and management requirements in the view of the features of specialized production of interim products and of the problems in cost calculation concerning ill objectivity, pertinence and poor readability; and brings out delimitation cost calculation method in terms of batch parts method, thereby enrichs the contents of human resource capital calculation and quality costing of shipbuildingIn accordance with the characteristics and requirements of specified interim products production in modern shipbuilding industries, this paper carries out the research of the...