Research On Target Cost Management Of M Shipbuilding Company

With the strategic adjustment of economic structure, choice of transport modes in modern society increasingly tend to be safe, convenient, economical, comfortable, and other factors. Competition between modes of transport is becoming increasingly fierce, roads, railways, aviation relies on its convenient, fast transportation and other advantages to become mainstream, for slow, time-consuming water transportation had a tremendous pressure in recent years, water transport the number remained low. Shipbuilding industry has its particularity industry, marine products are relatively complex and usually belong to large-scale production of single and small batch production organizational difficulties, the type of resource cost management concerns are many and large quantities, throughout the ship offer, design, construction, sales, after sales life cycle; cost management of the main complex, including shipowners, shipyards, engineering and outsourcing units. Industry market space is limited, shipbuilding enterprises are faced with a difficult situation to survive, how to effectively manage production costs become particularly important. M shipbuilding companies into a quandary, the introduction of an effective target cost management system, the whole process of cost management, quality assurance and cost reduction to find a balance, to improve the quality of economic operation of enterprises, M shipbuilding company is extremely urgent.Through the research on domestic and international target cost management to sort out the latest developments in the understanding of domestic and international target cost management, the M shipbuilding company cost management problems in depth analysis, pointed out the need for the introduction of target cost management. To other company cost management model with industry analysis draw, combined with M shipbuilding company's own needs, to build a suitable M shipbuilding company's target cost management system, first of all in accordance with the objectives and principles identified in the target cost is measured decomposition, control, evaluation and analysis, and was presented with the supply chain management Act, JIT management algorithm, finally, on the responsibility of a clear division of costs, at the same time from thought, management and implementation of the three levels of the target company proposed M shipbuilding costs safeguards the effective operation of management systems.