Research On The Responsibility-cost Management For The Shipbuilding Enterprise

In recent years, with the development of ship building industry in China, thedifficulty of production management and cost control has increased. To achieve costobjectives:"the lowest cost, the largest value, and the most powerful", scientificmethods and means of information technology have to be used to coordinate allaspects of the cost impact analysis of various factors, look for methods to reduce costs,raise economic efficiency, and enhance core competencies.In general, there are lots of cost management issues in Chinese ship buildingenterprises, such as the cost of engineering and meticulous management, especiallycompared to the advanced ship repairing and supporting service enterprises in foreigncountries. Moreover, how to reduce costs and increase economic benefits is a majorproblem to shipbuilding enterprises, while responsibility-cost management systemalso has to be built.This dissertation discusses about the existing problems of shipbuildingenterprises, aims at learning from the results of cost management researches at homeand abroad, combined with the current situation of cost management and the existingproblems of responsibility management in the process of implementation in Chineseshipbuilding enterprises, expanding the integrated manufacturing cost control systemof shipbuilding enterprises, integrating target cost and operation cost managementthoughts, and introducing the attribution of responsibility and PDCA cyclemanagement, constructing the cost management and control system of shipbuildingenterprises, and through the disassemble of responsibility cost, responsibility costbudget, responsibility cost accounting and responsibility cost assessment, effectivelycontrols the cost and investigates the reasons and responsibility for those out ofcontrol.In considering disassembling of responsibility and cost, target-responsibility costshould be disassembled in three-dimensional, to achieve horizontal and verticalprocess of disassembling the cost point of network integration. Transferring variousindexes of production and management fees into the target responsibility andeconomic benefits of all employees from different departments, transferring the targetcost into cost responsibility, during the whole process of the target-cost managementresponsibility and cost should be considered.By choosing the method of responsibility-cost analysis, data envelopmentanalysis was used to introduce how responsibility-cost analysis worked in shipbuilding enterprise, in order to prove the feasibility and effectiveness of suchmethod, a shipyard welding team was taken as an example, empirical analysis hasbeen done through the real data.In responsibility-cost accounting and responsibility-cost assessment mode, takingresponsibility-cost controlling as standards for the division, according to the costaccounting research in shipbuilding enterprises, and establishing a new costaccounting and assessment model, the "cost" and "responsibility" should becomprehensively considered, to reduce the cost of shipbuilding enterprises, improvethe management, and increase competition from markets, providing a new train ofthought for the cost management in shipbuilding enterprises.