Research On Cost Assessment Of Ship Repair Enterprises Based On Profit Center

With at present,our country although on the ship repairing scale,ability of it has been far ahead,but standing on the perspective of management level,especially in the economic downturn,the cost has become the core competitiveness of enterprises situation,traditional cost management mode is no longer applicable,ship repairing enterprises because of the particularity of the industry,the business has a "fast" short frequency and the characteristics of the "opening",So the difficulty of cost management makes it different from the general order manufacturing industry.Many ship repair enterprises adopt various methods to control the cost to realize the competitive advantage,but little effect is achieved.In cost management,it is necessary to establish a set of cost control system that can be implemented and effective.Many ship repair enterprises face the situation of high cost and no good plan,often because they ignore a very important link in cost management,that is,cost assessment.Most of ship repairing enterprises cost control and evaluation methods is relatively single,basic it is blindly catch costs,excessive cost considerations,in this case,it is difficult to arouse the enthusiasm of employees,and ship repairing enterprises labor costs accounted for and larger,therefore,in this thesis,ship repairing enterprises as the research object,the virtual profit center assessment of the introduction of enterprise internal management mode,It can link the interests of employees in various departments with the interests of the enterprise,and effectively change the original single assessment mode of the enterprise.This article refer to a large number of literature on the basis of the combination of a profit center to establish principles and patterns,according to the characteristics of ship repairing enterprises,will be able to control the production and sales at the same time,and can be based on what profit to evaluate performance of the department is divided into profit center,according to the enterprise overall strategic target,target responsibility of each profit center.Regularly measure the effect of strategy implementation of each department according to key performance indicators,and use this to reward and punish incentives,and strive to achieve the maximum value of the enterprise.