Research On Cost Control Of Shipbuilding Enterprises Under Target Cost Method

With the development of economic globalization,different countries are reaching out to the world and go global to stand out in the increasingly fierce market competition.The diversity of market economy and integration makes the competition becoming more and more intense and leads the consumer market from the seller's market to the buyer's market.To survive in the complex and changeable market environment and world patterns,enterprises turns to develop new products,improve product performance and improve service levels,other than simply improving production efficiency,hoping that they can improve the customer satisfaction,improve market share and maintain its market competitiveness in this way.In addition,companies have been looking for the maximum satisfy customer effect under the premise of realize the least cost method during this period,so they turned the traditional cost accounting method to other methods,such as target cost method continuously.Economic crisis leads to the market demand being insufficient,the global shipbuilding industry being further contraction,and also formed a bad impact on the global shipping market of our country.In such circumstances,shipbuilding industry began to start from the internal control,especially the management of cost control in order to find a chance in the stagnant market.Target cost method is based on the concept of beforehand control,a cost control method which is based on the enterprise product whole life cycle of.For manufacturing enterprises,the design stage can control the cost of determines the 70% cost of the product,but the design cost only account for about 5% of the total cost of the products,so the importance of target cost method is increasingly prominent.This article summarized the domestic and foreign scholars research literature about target cost method,used the research methods such as literature research,case analysis of the connotation of the target cost management and target cost control system to build a systematic interpretation and analysis,constructed the system of target cost control in whole life cycle of shipbuilding.When constructing target cost control system,I selected the representative ship products of the company-127 meters passenger ship roll as the specific research object,analyzed its target cost control measures and results.In that the cost of values which has been reduced can be reflect ed in the income statement,127 meters roll ship single target cost control effect can be calculated its contribution to A company's profits,which revealed the target costmethod to the contribution of A company.At the same time,this paper presents a rolling ship on target cost control of the deficiencies and suggestions,hoping to to provide some useful reference to shipbuilding enterprise of our country,which embodies the research significance and value of this article.This paper first briefly introduces the origin of the target cost method and theory review,target cost method application,and then take A company as an example to analyzes the deficiencies of current cost accounting methods and defects resulting in continuous loss of profits,analyzes the feasibility of the introduction of target cost method and the related measures of the enterprise,and corporate profits after the introduction of target cost method and cost control effect with some reasonable and moderate.,so as to reveal the value and the contribution of target cost method to A company.At the same time,this paper puts forward some problems that may occur in the process of the use of target cost method,expecting to provide some useful reference and reference value to our country's shipbuilding enterprise cost management and control.