| Although China has surpassed Korea and Japan and become the largest shipbuilding country,the overall level and strength of shipbuilding industry of China still lags behind that of the great shipbuilding power such as Japan and Korea.Even in the field of bulk carrier which is low-tech,the price competitiveness of the bulk carrier built by China’s shipyard is also lower than the same product built by Korea and Japan,the main cause of which is the lower level of cost management in China’s shipyard,for example,the incomplete cost management system,the most of management measure only focuses on the accounting after the completion,lack of cost management in the process cost management.Therefore,the level of cost management of shipbuilding should be improved so that the international competitiveness of China’s shipbuilding industry can be improved simultaneously and then China can become the great shipbuilding power.This paper takes the 208,000 DWT bulk carrier which has been completed by our company for example and indicates the relevant issues existing in the cost management of shipbuilding.By using the integrated method of target cost management and project whole process cost management,these issues have been analyzed to get the solutions.Subsequently,we apply these solutions to the cost management process for 208,000 DWT bulk carrier.The detailed researches,analyses and applications are as follows:1)To analyze the issues,existing in the stage of offer and cost estimation,of missing items in cost estimation,neglect of the cost difference between the prototype vessel 206,000 DWT bulk carrier and 208,000 DWT bulk carrier,incorrect exchange rate,unreasonable final adjustment of cost estimation.The aforementioned issues have been eliminated respectively by applying the overall and detailed cost breakdown,comparison table of cost difference,weighted average of exchange rate and making a reasonable adjustment of cost estimation to 208,000 DWT bulk carrier.2)To analyze the issues,existing in the stage of making target cost and cost budgeting,of unbalance of experts’ weight for evaluation of target cost,unrealistic target cost budgeting.By comparing and analyze the actual cost of prototype vessel and the incurred cost of 208,000 DWT bulk carrier which has been completed,the experts’ weight can be balanced.And also the cost budgeting should be timely adjusted as per the actual project progress and production requirement.3)To analyze the issues existing in the stage of design,procurement,construction,after-service of target cost control and to apply relevant cost management methods to solve these issues separately.This paper emphatically elaborates the management procedure and methods for technical modification raised by owner during construction.4)To apply cost accounting in the closing stage and to analyze and check whether the actual cost exceeds the target cost budget.The database of cost should be established for the reference of subsequent project.By the abovementioned,these issues have been solved efficiently and the level of cost management for 208,000 DWT bulk carrier has been improved. |
