Research On Cost Control Of 7500 Tons Asphalt Tanker New-building Project

Control cost is the key issue to improve the competitiveness of China's shipbuilding enterprises in the modern shipbuilding mode.Target costing and activity-based costing can reduce the distortion of cost information effectively to cut down ship cost.Based on the 7500 tons of asphalt tanker project as the background and on the basis of the target costing combined with activity-based costing,the author analyzes the cost control of this project and plays it throughout the product design,procurement and production to realize the whole process and the dynamic cost control.This paper firstly analyzes the domestic and foreign scholars' research on cost control methods.And it discusses two cost control methods,activity-based costing and target costing and studies the cost drivers,performance measurement of activity-based costing and the basic principle,characteristics,functions and procedures of target costing intensively.Combined with 7500 tons of asphalt tanker project,based on the introduction of its construction situation and balance,the paper analyzes the characteristics,present situation and problems of this project and the feasibility of activity-based costing and target management applying to this project.Then it elaborates the cost control of 500 tons of asphalt tanker project under the whole process of target cost management,including the establishment,decomposition,control and evaluation of target cost and cot control of each stage under activity-based costing.The author divides the manufacturing process into 14 work center,and calculates each of the two ships of the project involved shall bear the manufacturing costs throughout the activity-based costing to make comparison under traditional costing.Finally,the author proposes cultivating target cost consciousness,using cost control methods,constructing information integration and optimizing organizational structure to ensure the cost optimizing.