The Activity-based Costing Method In Ship Block Production Research And Application

In the present manufacturing industry, the demand for cost control is improved, and the intensified market competition, how to allocate and control indirect cost is more important for manufacturing enterprises.. First, with the improvement of enterprise management, management mode is also changed, the shipbuilding enterprise in our country carries on the production management system change, adopt the modern shipbuilding mode. Secondly, the ship market is affected by the international shipping market, the ship enterprise is difficult to meet the phenomenon of the single, less single, the ship at low price. Finally, the ship product is complicated by its own structure, the production cycle, the labor cost increases and the appreciation of the RMB, which makes the cost of the shipbuilding enterprise rising.. Therefore, under the modern shipbuilding mode to improve the competitiveness of China’s shipbuilding enterprises, shipbuilding cost control is the key, activity-based costing can provide effectively reduce the distortion of cost information, thereby reducing the cost of shipbuilding.The purpose of this paper is through the introduction to the theoretical system of the operating cost method, piecewise shipbuilding enterprises production and scheduling of production and cost accounting characteristics combining, through the establishment of optimization model based on activity-based costing method of IDEF0, a preliminary study of the shipbuilding enterprise using activity-based costing implementation method, to reveal the significance of activity-based costing on the shipbuilding industry.Firstly around the principle of activity based costing method, through the comparison of the traditional cost method and the activity-based costing method that traditional cost method and the activity-based costing method has the adapted to the environment and the specific conditions but the homework cost method to work as the object of accounting, cost driver and confirmed by meter amount amount of homework, the homework assigned to each product, so it can provide more accurate cost information. Second, the of our country shipping section making and scheduling implementation of activity-based costing of feasibility and necessity of the analysis and research, draw in ship section in production and scheduling implementation of activity-based costing is feasible is also very necessary. Then, we set up the shipbuilding enterprises operating cost method of IDEF0 based on optimization model, using optimized IDEF0 tool will ship block production and scheduling of each activity center is decomposed, the implementation and application of the activity-based costing, which is as a case, the practical application of research to a company operating costs QF. Finally, establishment of shipping enterprises operating cost method of accounting system and its effect were evaluated proposed shipbuilding industry to promote the success of the direction of the activity-based costing method in the implementation of efforts, provides a feasible way to speed up the implementation of the shipping enterprises operating cost method. Finally, the purpose of accurate calculation and the real control of the ship enterprise ’s subsection production and scheduling cost is achieved.