Study On Cost Management Of Shipbuilding Enterprises Based On Supply Chain

Under the condition of unobvious technical advantage, the ship industry in our countryshould implement the cost leading strategy to cultivate the core competitiveness ofenterprises. There are some problems of cost management in Chinese shipbuildingenterprises, such as the scope of cost management is narrow, the cost accounting methodand modern shipbuilding mode doesn’t match with each other, the effect of the cost controlis not good. Tthese lead to distorted cost information. So the shipbuilding enterprises havestarted looking for new ways to implement the cost leading strategy. As the competitionamong enterprises has gradually turned into the competition among supply chains, anincreasing number of companies realize that the only way to improve the enterprise’s costcompetitive advantage is to coordinate and control the entire supply chain. Within thisbackground, combined with the modern shipbuilding mode, cost management based onsupply chain perspective provides shipbuilding enterprises a great train of thought toimplement cost leading strategy.Based on the existing research findings demostic and abroad, the dissertationintroduces the concept and methods of supply chain cost management, modern shipbuildingmode and the necessity of cost management based on supply chain perspective combinedwith modern shipbuilding mode, then elaborates the design idea of cost management ofshipbuilding enterprises based on supply chain perspective. Firstly, on this basis of a morein-depth analysis for the supply chains of the shipbuilding, this paper will give clear costdefinition of shipbuilding enterprises from supply chain perspective. Since different causesof the cost need different requirements of cost management, we need to divide the type ofshipbuilding enterprise cost depending on whether directly related to the ship project. Wedivide the cost system into internal project cost and external project cost. The internalproject cost refers to the expenses that for the purpose of shipbuilding, and the externalproject cost refers to the expenses that for the purpose of the daily operations of enterprisesand the effective operation of the supply chain. Secondly, this paper will put forwarddifferent methods to administrate the two types of cost. For the internal project cost, sinceall the expenses are related to shipbuilding, we need to control the internal project costaccording to the requirements of shipbuilding process and supply activity. Combined withthe specialized production characteristics of intermediate products on modern shipbuilding mode, accounting the intermediate products cost by the method of activity-based costingand analytic hierarchy process. Then, in order to make the cost management more effective,we put forward the cost control measures of different chain with the thought of target costmanagement. For the external project cost, in order to ensure that the management cananalyse and administrate the cost comprehensively and clearly, based on the application ofBalanced Scorecard in supply chain, implement the cost management from four angles: thesupply chain operation, customer, finance, learning and growth. At the same time, do a morein-depth study of the specific cost management process for the two types of costs. At last,the case is used to test and verify the application of supply chain cost management mode,and comes to the conclusion. This paper breakthrough the traditional research scope ofshipbuilding enterprises cost management, and provides a new perspective for shipbuildingenterprises’ cost management. It will bring more efficient cost controlling for theshipbuilding enterprises.