Study On The Conteol Of Process Cost In SHG Shipbuilding Industry Co.,Ltd.

The main purpose of this paper is to analyze the existing problems of SHG's existing cost control methods and propose a new cost control scheme-process cost control mode,and to develop the safeguard measures to control the cost of the process,so that SHG's cost control work is more efficient,So as to more effectively control and reduce the cost of ship production,increase the overall competitiveness of enterprises.In view of the characteristics of the subject,this paper starts from the basic theory,using the literature research method,on-site investigation method,the summary induction method and so on the enterprise linkages carries on the system research.First of all,by reading a large number of domestic and foreign experts and scholars on the cost control research summary,the system expounded the concept of cost control,content,method,at the same time,the concept and origin of the process cost control is described,to build the company process cost control mode Lay the theoretical foundation.Secondly,on the basis of theoretical research,the present situation and existing problems of SHG company cost control are analyzed and summarized.It is found that the existing budget cost system and target cost method can control the production cost to some extent.However,the accounting system is not perfect,the accounting of ship cost data is lagging behind and the staff's cost control consciousness is weak.Work is not satisfactory.Third,the shipbuilding process is complex,involving a wide range of professional,long-term capital occupation,by the market environment is serious,business risks far beyond other industries.Through the improvement of the existing passive cost control for the active process cost control,to achieve the purpose of reducing consumption and efficiency.Finally,combining with the current cost control characteristics and the status quo of the company,the innovative technology cost control mode suitable for shipbuilding enterprises is put forward.Through the joint efforts of all the staff in all departments of the enterprise,we will build a comprehensive process cost control system to help enterprises to achieve more efficient cost control so as to change the lag of cost accounting and the uncontrollable situation afterwards.Competitiveness has been greatly improved.