The Target Cost Management Research Of HPS Shipyard

Shipbuilding is a modern comprehensive industry which provides technical equipment for water transportation, ocean development and national defense construction, and an resource-intensive industry with labor, capital and technique integrated. It has crucial influence on national economy, which is support by the country all the time. When the financial crisis erupted in 2008, the overcapacity of shipbuilding industry has been highlighted all-round.The global shipbuilding industry has entered a new round of reshuffle. The utilization rate of shipbuilding capacity is only 75%. The issue of overcapacity is emerged in large. Therefore, in face of continuous depressed shipbuilding market, only by improving the competitiveness of cost, that is, to achieve the limited orders in the marketat the lowest cost, is it possible toovercome the current industry crisis and achieve the survival and development of enterprise. In the present situation of severe market, the target cost management of the main shipbuilding enterprises in domestic is often out of control, such as the HPS(China Huangpu Shipbuilding Co., LTD.), the discussed object in this thesis.In this paper, it is started with the starting point of improving company's cost competitiveness and market viability, for the purpose of improving the target cost management of HPS shipbuilding company(hereinafter as ?HPS?)to a high level. It is analyzed from the present most crucial parts of planning, controlling, analysis and assessment, with the actual information and data. It is applied with the methods of qualitative and quantitative analysis, theory combined with reality etc. Through the profound analysis of deep –seated management problems and the reasons of the target cost of HPS, it is ended with optimized solutions and suggestions. In the study of the planning of target cost, the author referred from the principle of target cost management, and applied with the theory of strategic cost management, the method of SWOT analysis and strategic cost location etc. to point out the optimized suggestion on planning of target cost. In the study of the controlling of target cost, the author definitely pointed out the huge gap between the products and process designing, labor productivity and fundamental management, on the basis of overall data from analyzing the operation and cost controlling of HPS. At the same time, by applying the theory of lean manufacturing, value engineering, industrial engineering, logistics and supply chain management, project management, JIT production and group technology, the author put forward the corresponding improvement countermeasures.In the study of the analysis of target cost, the author focused on the shortcomings of the information system of cost management in the aspect of calculation and analysis, feedback and application, learning from the related theory of modern enterprise management informatization,and put forward a set of relatively complete information system of optimized construction scheme.In the study of the assessment of target cost, by contrasting of the domestic and foreign advanced manufacturing enterprise evaluation system,and combining combining with the characteristics of HPS, giving the targeted and the basic ideas of traditional assessment system and index set methods, that is the "simulation of legal person" examination evaluation system,which makse personal keep highly consistent with the interests of the whole organization.