Research On Labor Cost Control Of S Shipyard

China is the largest shipbuilding country in the world,and cheap labor has always been the core comparative advantage of China's shipbuilding industry.The data show that the labor cost of shipbuilding enterprises shows an annual growth of 5%-10%,which is not matched with the improvement speed of production efficiency in the same period.This phenomenon has a significant impact on the advantages of labor cost and demographic dividend policy of China's shipbuilding enterprises.Therefore,how to effectively control the labor cost in the whole manufacturing process of shipbuilding enterprises is an urgent problem to be solved.This paper first summarizes the background and significance of this study,and then summarizes the literature review on labor cost control of shipbuilding enterprises at home and abroad from four aspects: target cost method,activity-based costing method,target activity cost combination method,and the current situation of labor cost control in shipbuilding industry.Then it introduces the research ideas,research contents,research methods and innovation points.Then,the labor cost of shipbuilding enterprises is summarized,and the related theories of target cost method and activity-based costing method are introduced.Taking s shipyard as an example,based on the target cost method and activity-based cost method,the labor cost in the manufacturing process of the enterprise is analyzed,implemented and calculated in stages;When the target cost method is used to analyze the labor cost of s shipbuilding company,the target labor cost corresponding to the design,procurement and production stages is decomposed by the difference between the target selling price and the target profit,which is conducive to the labor cost control of s shipbuilding enterprise;When using the activity-based costing method to analyze the s shipbuilding enterprise,through the decomposition and accounting of the operation stage of the plant,the difference between the standard number of labor cost and the actual number of the corresponding operation stage is calculated,and the reasons for the difference are analyzed,and the existing cost accounting of the enterprise is optimized and improved.Then,the new method of target activity cost integration is put into s shipyard for integration and application analysis.Through the corresponding data,the labor cost control system is constructed for the enterprise.The system involves four aspects: cost budget,cost final account,final account assessment,cost control and early warning.The corresponding control means of labor cost optimization are proposed to corresponding the labor cost control system of the shipbuilding enterprise perfect.At the end of the paper,the conclusions,limitations and prospects for the future of shipbuilding enterprises are summarized.The labor cost control system proposed at the end of the paper has not been put into the substantive operation of enterprises,and its research results need to be further studied.In this paper,the case study method is used to control the important labor costs involved in the manufacturing process of s shipyard,and a unique labor cost control system is constructed for s shipyard through the new method of target activity cost combination,the research results will effectively control the labor cost of shipbuilding enterprises,adjust the internal structure,improve efficiency,and further consolidate China's position as the world's largest shipbuilding country.