Application Analysis Of Activity-based Costing In The Shipbuilding Industry

The continued impact of the financial crisis makes the shipping industry into a downturn,the shipping industry downturn led directly to the shipbuilding industry in the winter.China's shipbuilding industry in the face of fierce competition in the industry and the brutal market environment,reduce costs,the implementation of effective cost management methods and cost accounting method is particularly important.The advent of industry 4.0 and the continuous improvement of the automation level of the shipbuilding industry have made the traditional cost method more prone to deviations in accounting for the cost of the ship,and the activity-based costing method can compensate for the accounting bias caused by the single distribution standard.Activity-based costing method can regulate the product cost accounting of shipbuilding enterprises to a certain extent,can provide enterprises with timely and related cost information,improve the ability of enterprises to control costs and improve the competitiveness of enterprises.During the field investigation,this paper found that A shipyard still uses the traditional cost accounting method to allocate the manufacturing cost according to the actual working hours,thus seriously affecting the accuracy of the cost.It is very important to take effective cost management method for the cost control and performance of A shipyard in the background of accelerating and increasing competition in shipbuilding enterprises.This paper studies the application of ABC in the shipbuilding industry by means of literature research and case analysis,and the feasibility analysis of its application.And through the introduction of A shipyard case analysis,try to build A shipyard operating cost system,and A shipyard project a simulation,operating cost and traditional cost method accounting differences,and then highlight the activity-based costing for the shipbuilding industry Significance.In this paper,we compare the difference between the ABC and the traditional cost method in the process of calculating the activity cost method of A shipyard project,and analyze the comparative advantage of the activity cost method.And through the case analysis,found that the activity-based costing method in the shipbuilding enterprises may have problems and the difficulties that exist,namely,applicability and economy,the degree of enterprise acceptance,make full use of the original information and staffing,technical management level,accounting standards and information and so on.At the same time,according to the above problems to give suggestions and countermeasures,that is,to enhance enterprise cost control;to strengthen the flow of corporate information,and vigorously cultivate comprehensive talents;to create information-based financial system,focusing on retraining staff and so on.