Research On Application Of Activity-based Cost Method In Shipbuilding Enterprises

Affected by the global financial crisis,the order volume of China's shipbuilding industry has gradually decreased,coupled with fierce market competition,many shipbuilding companies have been eliminated.From this point of view,how to reduce costs and increase efficiency,improve the cost management model of the enterprise,and respond to the current state of the market's downturn are particularly important.The acceleration of the industrialization process and the continuous improvement of the mechanical intelligence of China's shipping industry have made the proportion of indirect costs in the entire manufacturing process continue to increase.In addition,the product structure in the current shipbuilding process is more complicated,the process flow is more,and the production cycle is longer.If the previous accounting method is used to manage costs,it will make the distribution of indirect expenses unreasonable,resulting in inaccurate cost information of each product,which will affect the production plan of the enterprise and reduce profits.The activity cost method can choose the cost driver reasonably according to each activity in the production process,and the disclosure of cost information is more reliable,which is conducive to optimizing the cost control of the enterprise.According to the knowledge of H Shipping Co.,Ltd.,when accounting personnel calculate the cost of a ship,they still allocate manufacturing costs based on the operating time of equipment,which affects the reliability of cost information.In the face of the fiercely competitive market in the shipping industry,how to change the status of cost management and adopt effective cost management methods are of great significance to the internal control and financial performance of H Shipping Co.,Ltd.Based on the applicability of the activity cost method in the shipbuilding industry,the current cost accounting status of H Shipbuilding Co.,Ltd.is taken as an entry point,and the production cost flow is combined with its production process to build a cost accounting system for the enterprise.And through the cost accounting and operation value chain analysis of the staged manufacturing and hull closing of the enterprise,the most reliable cost information is provided to improve the cost management level of the enterprise.In addition,this article analyzes the implementation effect of the operation cost method from pricing decision,budget preparation,performance evaluation and other aspects,and puts forward effective suggestions,and makes certain contributions to the application research of the theory in the shipbuilding industry.