The Case Study Of Costing Management In NSIC Offshore Department

Under the economic background of the expanding demand of offshore drilling equipment requirement, many shipyards adjust their production structure to the market rapidly. Hence, the market is more and more competitive. NSIC shipbuilding company offshore department is a typical one of these companies. With the company scale increasing, how to optimize the internal costing management system is very important for her in this competitive market.My paper consists of five parts.The first part is the costing management actuality in NSIC Offshore Department. I describe the present costing management system by several management cases .The key description is that the existing problems in the costing management system, these problems including the organizational flow ,the costing management problems in different sectors, and the problems of projects running ect..The second part is about the costing management theory that I used in my paper and the advanced shipbuilding costing management system in some shipbuilding companies like Japan and Korea's .Thereinto, the theory involves that the costing management connotation, target costing planning(including the primary thinking of target costing planning ,the three steps of the target costing planning ,market-drive costing planning ,products level target costing planning and parts level target costing planning) , the concept and the primary principles of activity-based costing , activity analysis method , balance score card.The third part is about the analysis of costing management actuality in NSICOD.I cite the second part's theory to optimize the NSIC Offshore Department's costing management system in the forth part. Hereinto, I use the activity-based costing to manage the suppliers; using activity analysis method to optimize the company's purchase process ;using the target costing planning to improve the company's target costing system; using BSC and profit analysis method to estimate the company's costing management system.The fifth part is my paper's summarization, I summarize that how to optimize the NSIC offshore department's costing management system.