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大连造船厂是大型综合性造船企业,为了适应立足国内市场,积极开拓国际市场的新要求,致力成本管理的改革,该厂于1983年4月开始,对所有新开工的造船产品试行了目标成本管理,两年多来,效果很好,为提高企业经济效益发挥了重要作用。现将基本作法简介如下: 1、计划成本指标的编制和分解。他们不用目标成本直接分解,而是以目标成本为基础,编制工厂计划成本再进行分解,下达各有关车间、分厂、科室执行。造船产品合同签订后,由营业科按工、料费分项目编制目标成本,预测目标利润,在规定时间内提交财会科;财会科以目标成本为基础,向人事工资科、船研所、物资供应科分别提出工时、主要材料、外购设备控制总量(总额);人事工资科、船研所在确保工时、材料控制总量的前提下,按照工、料的平均先进定额,按施工车间分配工时、各种材料及料费控制总额,在规定时间内提交财会
Dalian Shipyard is a large-scale integrated shipbuilding company. In order to adapt itself to the domestic market and actively explore new requirements in the international market, it is committed to the reform of cost management. The plant began in April 1983 and tried out a target cost for all newly-built shipbuilding products. Management has worked well for more than two years and has played an important role in improving the economic efficiency of enterprises. The basic practices are now described as follows: 1. Preparation and decomposition of planned cost indicators. Instead of directly decomposing the target cost, they use the target cost as a basis to compile plant planning costs before decomposing them, and issuing relevant workshops, branches, and departments for implementation. After the signing of the shipbuilding product contract, the business department shall compile the target cost according to the project and material cost subproject, forecast the target profit, and submit it to the finance and accounting section within the specified time; the finance and accounting section will base the target cost on the personnel wage section, ship research institute, and supplies. The Supply Section put forward the total time, main materials, and outsourced equipment control totals (total amount). Under the premise of ensuring the man-hours and total material control, the Personnel Wages Section and the Ship Research Institute are allocated according to the average advanced engineering and material quota, according to the construction workshop. The total amount of work hours, various materials, and material cost controls are submitted to the accounting department within the specified time.