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将责任成本引入造船企业成本管理,采用数据包络分析(DEA)方法对造船班组作业责任成本进行分析评价,同时给出了适用的定量化分析方法。基于输入资源、成本动因及输出作业量三个因素,DEA方法可评价造船班组作业成本控制的效率,并为班组作业责任成本改进提供有价值的信息。运用上述方法对某造船企业的焊接班组作业进行分析,结果证明该方法客观、准确,具有较强的实用价值。
The responsibility cost is introduced into the cost management of shipbuilding enterprises. Data envelopment analysis (DEA) method is used to analyze and evaluate the responsibility cost of shipbuilding team operations. At the same time, an applicable quantitative analysis method is given. Based on the three factors of input resource, cost driver and output driver, DEA can evaluate the efficiency of operation cost control of shipbuilding team and provide valuable information for team duty cost improvement. Using the above method to analyze the operation of a welding team in a shipbuilding enterprise, the result proves that the method is objective, accurate and has strong practical value.