船舶企業(yè)成本控制外文翻譯-文庫(kù)吧資料
2025-05-21 18:34本頁(yè)面
【正文】 need to shipbuilding shipbuilding enterprises in the international market with strong petition. A strong petitive 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 important position in our national economy and the structural contradictions in the current shipbuilding industry and the urgent need to foster disharmony shipbuilding enterprise petitive advantage demands a decision to ensure that the development strategy of shipbuilding enterprises in China do not deviate from the strategic goal of world shipbuilding power. 2 control tactics To target costing and cost control wears integrated shipbuilding costs. Target costing and activitybased costing integration, you can target cost as a starting point, according to market research, bined with longterm development plans and the recent corporate business strategy, determine the market price and corporate profit goals, and then determine the target cost, divided by horizontal FINE technology, cost pressures will be passed to the different responsibility centers, all of the different responsibility centers in turn by the target share of the cost of further vertical refinement, the pressure is passed to the next level of mitment to responsible departments, until the pressure part of the transmission costs to raw materials or parts suppliers. Integrated cost management system after the job analysis and evaluation can be the result of revised target cost, thus making target costing and activitybased costing to form a closed loop system. Target costing and activitybased costing integration is reflected in: (1) The target cost setting and the deposition In this part of the full
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