船舶企業(yè)成本控制外文翻譯

1、<p>　　Shipping Cost Control</p><p>　　In accordance with the thinking of the whole life cycle cost of developing green shipbuilding shipbuilding in the increasingly fierce market competition, with the id

2、ea of life cycle cost control costs more and receive your agreement. Throughout the ship life cycle cost information consistent with a comprehensive cost management and management accounting requirements of enterprise in

3、formation integration can become the core of shipbuilding, ship cost analysis of the more accurate and comprehensiv</p><p>　　Green ship is in its design, manufacture, operation, dismantling scrapped the enti

4、re life cycle, through the use of advanced technology that can economically ship product to meet user functional and technical performance requirements, saving resources and energy, reduce or eliminate environmental poll

5、ution, and good for producers and users of advanced construction techniques to protect. I believe that the following two aspects should be carried out green ship:</p><p>　　(1) from the choice of materials to

6、 consider, in the ship construction of the whole life cycle, the greatest impact on the environment during the first shipbuilding welding, painting, and second, after the dismantling of ships abandoned cabin insulation,

7、so choice of materials is particularly important.</p><p>　　(2) from the ship and the manufacturing process to consider, in the ship's design and manufacturing process, various factors should be considere

8、d to optimize the various design aspects, improving the entire manufacturing system resource utilization, conserve resources.</p><p>　　1 control strategy</p><p>　　Around the world shipbuilding p

9、ower in strategic cost management. Ship manufacturing cost control to a strategic level should be up to. 2010 China's shipbuilding capacity will be more than 40 million dwt, which is almost equal to the total amount

10、of shipbuilding orders worldwide each year, but with the greatest shipbuilding capacity of the large and powerful ship in the world are two totally different concepts.</p><p>　　Shipbuilding power can not be

11、simplified to yield power, as power, its industry and the overall strength of the influence of the international industry and market position to be first-class, mainly in brand reputation, product development and process

12、 technology innovation, marketing and market coverage capability. These countries need to shipbuilding shipbuilding enterprises in the international market with strong competition.</p><p>　　A strong competit

13、ive culture need to be considered strategic. A shipping industry, strategic cost management system in construction, shipbuilding enterprises from the perspective of strategic cost management, shipbuilding industry is an

14、important position in our national economy and the structural contradictions in the current shipbuilding industry and the urgent need to foster disharmony shipbuilding enterprise competitive advantage demands a decision

15、to ensure that the development strategy of </p><p>　　2 control tactics</p><p>　　To target costing and cost control wears integrated shipbuilding costs. Target costing and activity-based costing

16、integration, you can target cost as a starting point, according to market research, combined with long-term development plans and the recent corporate business strategy, determine the market price and corporate profit go

17、als, and then determine the target cost, divided by horizontal FINE technology, cost pressures will be passed to the different responsibility centers, all of the diff</p><p>　　Integrated cost management syst

18、em after the job analysis and evaluation can be the result of revised target cost, thus making target costing and activity-based costing to form a closed loop system.</p><p>　　Target costing and activity-bas

19、ed costing integration is reflected in:</p><p>　　(1) The target cost setting and the decomposition</p><p>　　In this part of the full use of target costing strong market-oriented, making the cost

20、 of the expansion areas ranging from manufacturing to product design stage. Application of target costing to calculate the cost to set up and decompose, providing objective, real, comprehensive and accurate cost informat

21、ion in advance of effective control.</p><p>　　(2) Cost Analysis and Improvement</p><p>　　Costing enables designers to reduce the production of new products, production concentrated in the compos

22、ition of operations activities. Then, designers will work activities in particular the cost of the improvement in the attempt to make the expected cost of new product and its target cost consistent.</p><p>　

23、　Target cost-effective application of the law must also be combined with value engineering, activity based costing and total quality cost management. Necessary functions to meet the product under the premise of function

24、caused by removing unnecessary unnecessary operations and reduce costs. The combination of cost-effectively control the flow of things.</p><p>　　(3) cost control and performance evaluation</p><p&g

25、t;　　The real goal of achieving cost control also depends on the ex post control and motivation. The main purpose is to control and guide the staff help complete the target cost of action, demands corporate responsibility

26、 report as the basis to analyze the differences in the causes, control and regulate the activities of each responsibility center, strict reward and punishment system, motivate staff to achieve the target cost and effort.

27、 Motivation and work through the analysis of the target cost con</p><p>　　Ship manufacturing industry is a complicated system, the shipbuilding industry chain is very long. Many shipbuilding companies at thi

28、s stage the project manager is responsible for most of the main scope of the project's construction phase, the project's preliminary decision and the contract is signed and most advanced stage of after-sales serv

29、ice from the company's other departments, cost-effective in the control of the most significant decision-making and design phase, project managers rarely i</p><p>　　Cooper R, Kaplan R Harvard Business Re

30、view, 2009,(5): 96-103.</p><p><b>　　船舶企業(yè)成本控制</b></p><p><b>　　摘要</b></p><p>　　作業(yè)成本法是西方國家于上個世紀八十年代末開始研究、九十年代在制造企業(yè)首先應(yīng)用 起來的一種全新的企業(yè)管理理論和方法。作業(yè)成本法相比傳統(tǒng)的制造成本法有更準確的成本信

31、息、更好的產(chǎn)銷模式、更合理的內(nèi)部管理及戰(zhàn)略等優(yōu)點，但是在中國現(xiàn)階段的大環(huán)境下實際的應(yīng)用仍然有許多問題 。本文經(jīng)調(diào)研匯總提出船舶制造業(yè)應(yīng)用作業(yè)成本法的主要難點及優(yōu)勢，并對作業(yè)成本法在中國船舶制造業(yè)的應(yīng)用加以深入的分析。以勞動密集、技術(shù)密集、資金密集為主要特征的造船企業(yè)在應(yīng)用作業(yè)成本法實施成本管理時，與一般制造企業(yè)有著較大差異?；趯δ壳霸齑瑯I(yè)受金融危機的影響，訂單減少，一般造船業(yè)現(xiàn)行成本核算存在諸多缺陷等現(xiàn)狀，結(jié)合作業(yè)成本法的特點和適用性

32、分析作業(yè)成本法在造船業(yè)中實施的可行性分析，我們應(yīng)盡快采用確定造船業(yè)涉及的主要資源；確定造船業(yè)涉及的作業(yè)，建立作業(yè)中心；確定作業(yè)動因，建立作業(yè)成本庫，將作業(yè)成本分配至作業(yè)對象等步驟及建議，確保造船業(yè)的順利發(fā)展。</p><p>　　關(guān)鍵詞：作業(yè)成本法；造船業(yè)；可行性</p><p><b>　　第一章 綠色造船</b></p><p>　　按照全

33、生命周期成本思想開展綠色造船在日趨激烈的船舶制造市場競爭中,采用全生命周期成本的思想控制成本越來越得到大家的認同。貫穿整個船舶生命周期的成本信息符合全面成本管理和管理會計的要求,可以成為造船企業(yè)信息集成的核心,對造船成本的分析更加準確、全面。</p><p>　　綠色造船是指在其設(shè)計、制造、營運、報廢拆解的全生命周期中,通過采用先進的工藝技術(shù),能夠經(jīng)濟地滿足用戶對船舶產(chǎn)品使用功能和技術(shù)性能的要求,節(jié)省資源和能源,

34、減少或消除環(huán)境污染,并且對生產(chǎn)者和使用者具有良好保護的先進建造技術(shù)。筆者認為應(yīng)從以下兩個方面來開展綠色造船:</p><p>　　(1)從材料的選擇上考慮,在船舶建造的全生命周期中,對環(huán)境影響最大的一是船舶制造過程中的焊接、涂裝作業(yè),二是船舶拆解后廢棄的艙室絕緣材料,因此材料的選擇尤其重要。</p><p>　　(2)從船舶及制造工藝上考慮,在船舶的設(shè)計及制造過程中,應(yīng)綜合考慮各種影響因素

35、,優(yōu)化各個設(shè)計環(huán)節(jié),提高整個制造系統(tǒng)的資源利用率,節(jié)約資源。</p><p><b>　　第二章 控制</b></p><p><b>　　1．1控制戰(zhàn)略</b></p><p>　　圍繞世界造船強國進行戰(zhàn)略成本管理。船舶制造企業(yè)的成本控制應(yīng)該提升到戰(zhàn)略層次上來進行。2010年我國造船能力將超過4000萬載重噸,這幾乎相當

36、于全世界每年船舶訂單的總量,然而具備最大生產(chǎn)能力造船大國和世界造船強國是兩個完全不同的概念。</p><p>　　造船強國不能簡單化為產(chǎn)量大國,作為強國,其行業(yè)整體實力以及在國際行業(yè)中的影響力和市場地位必須是一流的,主要表現(xiàn)在品牌聲譽、產(chǎn)品開發(fā)和工藝技術(shù)的創(chuàng)新水平、營銷和市場覆蓋能力等。這些需要造船國家的造船企業(yè)在國際市場具有強大的競爭能力。</p><p>　　強大競爭力的培養(yǎng)需要從戰(zhàn)略

37、上進行考慮。進行船舶行業(yè)戰(zhàn)略成本管理體系的構(gòu)建,從船舶制造企業(yè)角度進行戰(zhàn)略成本管理研究,是由船舶工業(yè)在我國國民經(jīng)濟的重要地位與目前船舶工業(yè)存在結(jié)構(gòu)性矛盾的不協(xié)調(diào)以及迫切需要培育船舶制造企業(yè)競爭優(yōu)勢的要求決定的,以保證船舶制造企業(yè)的發(fā)展戰(zhàn)略不偏離我國世界造船強國的戰(zhàn)略目標。</p><p><b>　　1.2控制戰(zhàn)術(shù)</b></p><p>　　以作業(yè)成本法與目標成本法

38、相集成控制造船成本。目標成本法與作業(yè)成本法集成,可以目標成本為起點,根據(jù)市場調(diào)查,結(jié)合企業(yè)中長期發(fā)展計劃以及近期經(jīng)營戰(zhàn)略,確定產(chǎn)品市場定價和企業(yè)目標利潤,進而確定目標成本,通過橫向的分割進行細化,將成本壓力傳遞給各個不同的責(zé)任中心,各個不同的責(zé)任中心又將所分得的成本目標進行進一步的縱向細化,將壓力傳遞給下一級責(zé)任部門承擔(dān),直到將成本壓力部分傳遞給原材料或零部件的供應(yīng)商。</p><p>　　集成后的成本管理系統(tǒng)可

39、以用作業(yè)分析與考核的結(jié)果修正目標成本,這樣就使得目標成本法和作業(yè)成本法形成一個閉環(huán)系統(tǒng)。</p><p>　　目標成本法與作業(yè)成本法的集成點體現(xiàn)在:</p><p>　　(1)目標成本的設(shè)定和分解</p><p>　　在這一環(huán)節(jié)充分利用目標成本法強烈的市場導(dǎo)向性,使得成本的分析范圍從生產(chǎn)制造環(huán)節(jié)擴大到產(chǎn)品設(shè)計階段。應(yīng)用作業(yè)成本法進行目標成本的計算、設(shè)定和分解,為企業(yè)

40、提供客觀、真實、全面和準確的成本信息,進行有效的事前控制。</p><p>　　(2)成本的分析與改進</p><p>　　作業(yè)成本法能使設(shè)計者減少新產(chǎn)品的生產(chǎn)過程,將生產(chǎn)集中在組成作業(yè)的活動中。然后,設(shè)計者就會在特定的作業(yè)活動中嘗試成本的改進,以使新產(chǎn)品的預(yù)期成本和其目標成本保持一致。</p><p>　　目標成本法的有效應(yīng)用也必須結(jié)合價值工程、作業(yè)成本法和全面質(zhì)

41、量成本管理進行。在滿足產(chǎn)品必要功能的前提下,剔除不必要功能所引起的不必要作業(yè),降低成本。兩者的結(jié)合可有效進行成本流程的事中控制。</p><p>　　(3)成本的控制與業(yè)績評價</p><p>　　成本控制目標的真正實現(xiàn)還有賴于事后的控制與激勵?？刂频闹饕康脑谟谝龑?dǎo)員工采取有利于完成目標成本的行動,要求企業(yè)以責(zé)任報告為依據(jù),分析差異產(chǎn)生的原因,控制并調(diào)節(jié)各責(zé)任中心的活動,實行嚴格的獎懲制

42、度,激勵員工為實現(xiàn)目標成本而努力。通過動因分析及作業(yè)分析,使目標成本控制更加有效,使業(yè)績評價更加客觀。</p><p>　　船舶制造業(yè)是一項復(fù)雜的系統(tǒng)工程,造船業(yè)產(chǎn)業(yè)鏈很長?，F(xiàn)階段很多船舶制造企業(yè)的項目經(jīng)理負責(zé)的范圍大多主要為項目的建設(shè)階段,而項目的前期決策及合同簽訂和后期階段的售后服務(wù)等大多由企業(yè)的其它部門負責(zé),在對于控制成本效果最顯著的決策和設(shè)計階段,項目經(jīng)理很少插手。這樣就造成了項目成本控制的分割,而不讓項