修船企业财务管理模块化建设的研究与实践

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通过对船舶维修企业生产经营特性的分析,研究修船企业与生产经营相对应环节需建立的财务管理模块建设,通过财务管理模块化建设的实践,更加有效合理地实现对企业经营风险的控制、生产成本控制、劳动力资源优化配置等,形成财务管理支持企业的各项生产经营活动,支撑企业适时的战略调整。 Through the analysis of the production and operation characteristics of the ship maintenance enterprises, the paper studies the financial management module construction to be established in the corresponding part of the ship repair enterprises and the production and management. Through the practice of the financial management modular construction, it can control the business risks more effectively and reasonably, Production cost control and optimal allocation of labor resources to form various production and business activities of financial management and support enterprises and support the timely strategic adjustment of the enterprises.
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