本文選題：作業(yè)成本法 + 船舶制造　； 參考：《江蘇科技大學(xué)》2017年碩士論文

【摘要】：國際航運(yùn)市場的持續(xù)低迷,嚴(yán)重影響了船舶制造企業(yè)的生存和發(fā)展。在嚴(yán)峻的市場環(huán)境下,船舶企業(yè)要想保持自身的競爭力,急需深入研究造船成本的核算與管理方法。船舶制造業(yè)與其它制造業(yè)有著明顯的差異,船舶制造模式是大型訂單制造,產(chǎn)品有大型、單件、小批制造的特點(diǎn);產(chǎn)品制造過程復(fù)雜,時(shí)間跨度大;一條船從初步設(shè)計(jì)至完工交船的時(shí)間跨度往往長達(dá)一年之久,一邊設(shè)計(jì)一邊施工的情況在所難免;不同工程項(xiàng)目之間BOM差異明顯,且除去貨艙左右舷分段外,產(chǎn)品本身幾乎不存在相似的中間產(chǎn)品;中間產(chǎn)品數(shù)量多且制造工藝復(fù)雜,物料信息數(shù)量通常有上萬條。因此想要對船舶制造成本進(jìn)行全面系統(tǒng)的核算,必須根據(jù)船舶制造的工藝流程,結(jié)合具體的船舶產(chǎn)品,梳理出制造過程中的中間產(chǎn)品以及結(jié)構(gòu)樹,再利用成本核算物料清單(CBOM)核算出中間產(chǎn)品的成本,再在中間產(chǎn)品成本的基礎(chǔ)上統(tǒng)計(jì)出船舶制造的總成本。作業(yè)成本法有計(jì)算結(jié)果準(zhǔn)確、與制造業(yè)匹配度較高的特點(diǎn),目前我國船舶企業(yè)無論從技術(shù)水平還是管理模式上都有了運(yùn)用作業(yè)成本法進(jìn)行產(chǎn)品成本核算的基礎(chǔ)條件,本文針對船舶制造的工藝特征,從制造流程、組織結(jié)構(gòu)、專業(yè)特點(diǎn)三個(gè)維度出發(fā),對船舶產(chǎn)品進(jìn)行了工程分解,在工程分解的基礎(chǔ)上運(yùn)用作業(yè)成本法對整個(gè)船舶對的成本核算提出了思路和計(jì)算方法,最后將該方法運(yùn)用到了具體的實(shí)例中。
[Abstract]:The continuous downturn of international shipping market has seriously affected the survival and development of shipbuilding enterprises. In the severe market environment, if shipbuilding enterprises want to maintain their own competitiveness, it is urgent to study the accounting and management methods of shipbuilding cost. There are obvious differences between shipbuilding and other manufacturing industries. The mode of shipbuilding is large order manufacturing, the products have the characteristics of large, single piece and small batch manufacturing, the manufacturing process of products is complex, and the time span is long. The time span between the initial design and the completion of a ship is often as long as one year, so it is inevitable to construct while designing. The difference of BOM between different engineering projects is obvious, and except for the port and port sections of the cargo hold, There is almost no similar intermediate product in the product itself; the number of intermediate products is large and the manufacturing process is complex, and the quantity of material information is usually tens of thousands. Therefore, in order to make a comprehensive and systematic accounting of the cost of shipbuilding, we must carve out the intermediate products and structure tree in the manufacturing process according to the process flow of shipbuilding and the combination of specific ship products. Cost accounting bill of materials (CBOM) is used to calculate the cost of intermediate product, and the total cost of ship manufacturing is calculated on the basis of cost of intermediate product. Activity-Based costing (ABC) has the characteristics of accurate calculation results and high matching degree with the manufacturing industry. At present, the shipbuilding enterprises in our country have the basic conditions to use ABC to carry out the product cost accounting in terms of both the technical level and the management mode. In this paper, according to the process characteristics of ship manufacturing, the ship products are decomposed from the three dimensions of manufacturing process, organization structure and specialty characteristics. On the basis of engineering decomposition, the method of Activity-Based costing (ABC) is applied to the cost accounting of the whole ship pair. Finally, the method is applied to a concrete example.
【學(xué)位授予單位】：江蘇科技大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F426.474;F406.72

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 鄭超群;;作業(yè)成本法的應(yīng)用條件及其優(yōu)勢探析[J];現(xiàn)代商業(yè);2016年07期

2 黃斐;周磊;張杰;;新形勢下船舶制造成本控制研究[J];造船技術(shù);2015年03期

3 應(yīng)益華;;作業(yè)成本法在政府成本管理中的應(yīng)用[J];財(cái)會(huì)通訊;2012年35期

4 馮麗霞;楊軍波;;實(shí)施ABC法能提高企業(yè)績效嗎——基于42家上市公司的配對比較[J];財(cái)會(huì)月刊;2012年18期

5 寧亞平;;作業(yè)成本法適用條件調(diào)查研究[J];財(cái)政研究;2012年03期

6 周宏;蔣志勇;侯正友;;數(shù)字化造船設(shè)計(jì)與建造標(biāo)準(zhǔn)體系先期研究[J];船舶工程;2012年01期

7 楊世忠;;作業(yè)成本法下的標(biāo)準(zhǔn)成本系統(tǒng)改造[J];財(cái)會(huì)學(xué)習(xí);2012年02期

8 朱璇;張?zhí)锾?;作業(yè)成本法理論發(fā)展與應(yīng)用研究綜述[J];財(cái)會(huì)通訊;2011年34期

9 薛榮貴;;中小企業(yè)成本核算中作業(yè)成本法的應(yīng)用[J];財(cái)會(huì)通訊;2011年02期

10 蘇文兵;熊焰韌;張朝宓;;作業(yè)成本法在中國企業(yè)的應(yīng)用現(xiàn)狀與理論解釋[J];蘭州商學(xué)院學(xué)報(bào);2010年05期

相關(guān)會(huì)議論文 前1條

1 丁偉康;;船舶快速搭載有效地縮短了造船周期[A];2011中國造船工程學(xué)會(huì)造船工藝學(xué)術(shù)委員會(huì)造船企業(yè)精益生產(chǎn)學(xué)術(shù)研討會(huì)論文集[C];2011年

相關(guān)碩士學(xué)位論文 前4條

1 盧森;作業(yè)成本法在汽車制造業(yè)的應(yīng)用研究[D];山東財(cái)經(jīng)大學(xué);2016年

2 李友竹;基于TRIBON系統(tǒng)的船舶焊接物量/工時(shí)系統(tǒng)開發(fā)研究[D];江蘇科技大學(xué);2015年

3 鮑睿涵;面向船舶設(shè)計(jì)的流程輔助管理系統(tǒng)研究[D];上海交通大學(xué);2015年

4 毛蕾;基于數(shù)字化造船的作業(yè)任務(wù)包研究[D];江蘇科技大學(xué);2014年

，

本文編號(hào)：2067046