The Whole Process Cost Control Of Shipbuilding

The shipbuilding industry occupies an important position in national economy and national defense development. A critical factor that impairs the competitiveness of the shipbuilding enterprises is weak cost control capability. Therefore, it is of vital importance to make a study on the cost control of the whole shipbuilding process to enhance the enterprise competitiveness. The ship product is of great complication and its production is of large-piece OKP mode that features much difficulty in production organization and a low ration of repetition. The cost control of the ship product is a control process concerned with all persons, all resources and whole lifecycle in production process. The main bodies of the cost control are the ship owners, all persons involved in the production inside the enterprise, and supplies, subcontractors and outsourcing units outside the enterprise. The stages of the cost control incorporate offer, design, construction, sea trial, after sales, featuring a great variety and a large of resources concerned. How to control the shipbuilding cost in a rational way and enhance the enterprise competitiveness has drawn universal attention among the world shipbuilding enterprise. This paper, comparing the domestic and overseas shipbuilding enterprises, analyzes the characteristics and status quo of the cost control in local shipbuilding enterprises, probes into the measures for cost control and studies the cost control mode and methods during the design, procurement and production stages in the shipbuilding process, with great attention paid to how to raise the utilization ratio of steels, an important raw material in the shipbuilding process, which has important theoretical significance and practical value.