基于作业成本法的船舶制造成本核算案例研究

发布时间：2018-06-25 18:24

本文选题：作业成本法 + 船舶制造　；参考：《江苏科技大学》2017年硕士论文

【摘要】：国际航运市场的持续低迷,严重影响了船舶制造企业的生存和发展。在严峻的市场环境下,船舶企业要想保持自身的竞争力,急需深入研究造船成本的核算与管理方法。船舶制造业与其它制造业有着明显的差异,船舶制造模式是大型订单制造,产品有大型、单件、小批制造的特点;产品制造过程复杂,时间跨度大;一条船从初步设计至完工交船的时间跨度往往长达一年之久,一边设计一边施工的情况在所难免;不同工程项目之间BOM差异明显,且除去货舱左右舷分段外,产品本身几乎不存在相似的中间产品;中间产品数量多且制造工艺复杂,物料信息数量通常有上万条。因此想要对船舶制造成本进行全面系统的核算,必须根据船舶制造的工艺流程,结合具体的船舶产品,梳理出制造过程中的中间产品以及结构树,再利用成本核算物料清单(CBOM)核算出中间产品的成本,再在中间产品成本的基础上统计出船舶制造的总成本。作业成本法有计算结果准确、与制造业匹配度较高的特点,目前我国船舶企业无论从技术水平还是管理模式上都有了运用作业成本法进行产品成本核算的基础条件,本文针对船舶制造的工艺特征,从制造流程、组织结构、专业特点三个维度出发,对船舶产品进行了工程分解,在工程分解的基础上运用作业成本法对整个船舶对的成本核算提出了思路和计算方法,最后将该方法运用到了具体的实例中。
[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.
【学位授予单位】：江苏科技大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.474;F406.72

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