船舶制造业受全球经济影响,船市持续低迷,要想在市场中保持竞争力,获得相对成本优势异常关键。文章提出基于平衡计分卡的管理方法,尝试结合某船舶修造企业实际,运用层次分析法构建基于平衡计分卡的绩效评价体系,算出不同因素的影响权重。依据所得出的权重,突破原有的依据财务控制成本的方法,从多方面控制企业成本,旨在探索船舶企业成本管理与控制的新方法。 Shipbuilding industry affected by the global economy, the shipping market continued to slump, in order to remain competitive in the market, access to the relative cost advantage is the key. This paper proposes a management method based on Balanced Scorecard, attempts to build a performance evaluation system based on Balanced Scorecard with AHP by combining with the reality of a shipbuilding enterprise, and calculates the influence weight of different factors. Based on the weights obtained, it breaks through the existing method of controlling costs according to the financial control cost control in many aspects, aiming to explore a new method of cost management and control of shipping enterprises.