【摘要】 依据中国船舶工业集团公司所属造船企业的特点 ,结合不同的一级核算和二级核算成本核算模式 ,对造船成本核算具有共性的需求进行了研究总结 ,内容涉及工资及福利费分配、辅助生产分配、动能费及制造费用分配、材料差异及材料管理费分配。其中 ,对辅助生产分配采用用户自定义劳务量参数 ,自定义劳务量金额计算公式 ,根据选择的劳务量动态生成输入格式以及自定义的辅助生产费用分配去向 ,自动进行辅助生产的分配。阐述了造船成本核算实现信息化的主要过程。更多还原

【Abstract】 Based on the feature of the shipbuilding firms, which are affiliated with China State Shipbuilding Corporation (CSSC), and combined different models of costing with standard, accurate and perfect cost information of products, the shipbuilding costing analysis and target cost management (TCM) are conducted in this paper. Allocation of wages, weal fee, the expense of assistant production, power, manufacture, material difference and material management are included among the analysis and the management. Allocation of assistant production is completed using defined parameters and formulae of assistant production style by user and formed automatically input format. The expense of assistant production is automatically allocated according to the defining the allocation direction of assistant production by user. Main process of informatization of shipbuilding costing is described.更多还原