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本文从目标成本、目标成本管理的概念入手,对目标成本管理的作用进行了详细分析,并对造船业目标成本管理的体系、管理程序及管理的主要措施进行比较系统的探讨。作者认为,造船业目标成本管理应从设计的源头入手,依靠科学技术、先进工艺,从源头挖掘降低成本的潜力。严格限额领料制度,提高钢材、电缆、油漆利用率,降低制造成本。提高生产效率、缩短生产周期。实施全面考核,层层分解落实。并控制采购费用、降低储备成本。加强人力资源管理,挖掘降低成本的新潜力,并需要全体员工的积极参与,并对目标成本管理体制进行不断的完善与改进,只有这样才能在当今造船业激烈的竞争中占有一席之地。
This article starts with the concept of target cost and target cost management, analyzes the role of target cost management in detail, and systematically discusses the system, management procedure and main management measures of target cost management in shipbuilding industry. The author believes that the cost management of the shipbuilding industry should start from the design of the source, relying on science and technology, advanced technology, mining potential from the source to reduce costs. Strict limit picking system, improve the utilization of steel, cable, paint, reduce manufacturing costs. Improve production efficiency, shorten the production cycle. Implement a comprehensive assessment, layers of decomposition implementation. And control the purchase costs, reduce the cost of reserves. Strengthen human resources management, tap the new potential of cost reduction, and require the active participation of all staff, and constantly improve and improve the target cost management system. Only in this way can we gain a foothold in the fierce competition in the shipbuilding industry today.