W Shipbuilding Company Whole Process Cost Control And Management Research

Since the world financial crisis in 2008,the shipping market and the shipping market have been depressed.The problem of "difficulty in receipt,difficulty in delivery,difficulty in making profit" is common in shipbuilding enterprises.Economic benefit is a concern.Shipbuilding is an extremely complex product system,has the characteristics of complexity,timeliness,custom,the shipping enterprises face various risks,such as the exchange rate change,shipping market price fluctuations,the instability of raw material prices,inflation leads to increased labor costs and so on,these risks in the event of will seriously affect the economic benefits of enterprises,but also makes the previous some applicable scale production theory fails to work,need to find a scientific and reasonable cost management methods,authors efficiency,realize the sustainable development of enterprises.This article through to the W shipbuilding company,the paper analyses the present situation of cost management and whole process control management research,mainly on how the stages of shipbuilding cost optimization are systematically described.It involves the whole person,whole process,omnidirectional,throughout the whole product life cycle,is an effective management cost new idea.In addition,this paper also believes that to truly realize the goal of cost control,we must do a good job of controlling and motivating the employees,and guiding employees to achieve the target cost.The integration of target cost method and profit center assessment mode can better control the cost of shipbuilding.Can to integrate,target cost as the starting point,according to the market survey,combined with the medium and long-term development plans and recent business enterprise management strategy,determine product market pricing and target costs,target profits,by division of transverse thinning,transfer cost and margin pressure to different profit center,each different profit center and will share the cost target for further refinement,longitudinal pass the pressure to the next level departments assume responsibility,until pass part of the cost pressures to raw materials or spare parts suppliers.The integrated cost management system can fix the target cost with the result of job analysis and assessment,so as to form a closed loop system.Then,this paper puts forward and analyzes the profit center control system,and combining with the product manager responsibility system strategy is put forward,illustrates the problems existing in the financial control system and need optimization solution.