The Cost Improvement Of G Company

Under the financial crisis,the global shipbuilding industry full access to the market winter began in 2013,characterized by a sharp fall in the number of market order and a cliff-like drop of the order prices.In 2015,only 27 shipyard can undertake shipbuilding orders to be over 10000 tons around the nation,10.93% of number of 2009,meaning nearly 90% of shipbuilding enterprises are likely to eliminate in the next one or two year caused by no vessel can be made,that shipbuilding enterprises generally face the most important crisis.G shipyard which is a leading company for feeder current international container ship building,as well as the largest dredging engineering ship building enterprises,is also not immune in this round of economic crisis.In 2014,enterprises running in consecutive losses,authors effect is of great urgency.Through the study on the G shipyard's existing cost management system,the real cost status of research and analysis,to G shipyard in the current market low trough to find a feasible scheme to improve the cost,provide a favorable reference for the G shipyard out of the winter market.This thesis is divided into five parts.The first part is introduction.This paper expounds the purpose and background of the topic,the train of thought of the research,the theory and method of research,and the basic framework of the thesis.The second part is the characteristics of the shipbuilding industry and the commonly used cost control methods of shipyard and G shipyard's current cost control system and its practical effect.The third part is based on the reality of the cost to sort out the representative products of G company,using ABC method to classify the real cost,and to evaluate the G's current production cost analysis of value engineering principle,problems and causes of G company's current cost control system in.The fourth part is optimization of the G company cost control system.Aiming at the problems existing in the current cost control system of G shipyard,the paper puts forward the scheme and measures of optimization and improvement.Firstly,the basic principles of cost control optimization are introduced.Secondly,in view of the problems existing in the cost control of G shipyard,this paper puts forward some solutions.The fifth part is the optimization of the cost control system and the effect evaluation.In order to determine the real cost target product as the base,according to the changes in the cost control system optimization scheme and measures after the main project cost calculation and optimization,compared with the real cost,forecast and analyze implementation results.The sixth part is thesummary and prospect,to summarize the research results and the function of the paper,and point out the existing problems and the problems need to be improved.This paper is mainly based on G's current production cost as the basic material.According to the characteristics of shipbuilding production,conducting a comprehensive classification of the real cost of G company after the use of value engineering to the cost distribution rationality evaluation analysis to study the cost control problems,based on the analysis of the causes of the problem,it puts forward the improvement scheme,in order to improve the G company cost control to provide practical reference.