The Study On Target Cost Management In The Shipbuilding Industry

With the increasingly competitive international shipbuilding market, the world's shipyards are all efforts to further reduce prices by controlling the ship costs, get more orders and increase enterprise efficiency.improve business competitiveness. There are the problem of high cost and low efficiency of shipbuilding enterprises in China and negative for enhancing their competitiveness.For seeking to maximize cost control management methods become the first issues to consider.Among the many theories of cost management, target cost management features from the product design, production and delivery of products throughout their life cycle cost management are for a prior cost levels. Under the management and production features analysis, target cost management is a very suitable method of shipbuilding enterprise cost management, can effectively reduce the costs level of various stages of ship designing, material procurement, shipbuilding, Ship Delivery and then lift in the international shipbuilding market competitiveness.In this paper, specification and empirical research method of combining the objectives of China shipbuilding industry, the implementation of our cost management were studied. First, cost management system for in-depth analysis, analysis of the characteristics of each cost management theory, then China's shipbuilding industry cost management and cost management of the implementation status and issues are analyzed. Finally, under the China Changjiang National Shipping Group Nanjing Jinling Shipyard management features, product mix, size and operating characteristics of the production, study the shipyard in the implementation of target cost management practices and problems, while the implementation of target cost management Jinling Plant Based Analysis Appropriate on the proposed improvements.This study found that most of the current China's shipbuilding enterprises have implemented a cost management, but the effect is not very satisfactory, mainly because some companies did not establish the appropriate cost management system, some enterprises in the production stage is the neglect of cost management in product Various stages of the life cycle particularly in the design stage of cost control should be the case. Nanjing Jinling Shipyard management problems at the cost of shipping is only manufacturers of a microcosm of cost management and improvements proposed in this paper is not only made Jinling plants, but also hope to the shipbuilding industry in China have some positive meaning.