当前国际造船市场形势复杂,供求矛盾恶化,造船产能严重过剩,低价接单甚至亏损接单已成为行业内普遍现象,竞争日趋激烈。同时,由于人民币大幅升值、原材料价格上升、劳动力成本持续上涨、国际造船新标准和规范的实施等多种因素的影响,造船厂的盈利空间受到严重挤压,企业生存压力巨大。造船业要想取得长期发展就必须通过降低成本来获得足够的效益,而要想在计划期内实现预期利润,就必须进行成本管理。目标成本管理是一种以市场为基础,在保证产品质量、功能符合要求 At present, the situation in the international shipbuilding market is complex, with the contradiction between supply and demand deteriorating. Shipbuilding overcapacity is overcapacity. Low-cost orders and even loss orders have become a common phenomenon in the industry and the competition is fiercer and fiercer. Meanwhile, the profit margin of shipyards has been severely squeezed due to the substantial appreciation of the Renminbi, rising prices of raw materials, rising labor costs, the implementation of new standards and norms of international shipbuilding, and the pressure on enterprises to survive. In order to achieve long-term development, the shipbuilding industry must obtain sufficient benefits through cost reduction. In order to realize the expected profits during the planning period, cost management must be carried out. Target cost management is a market-based, to ensure product quality, function to meet the requirements