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本文首先概述了造船企业大型项目实施单独成本核算的要求,分析了大型项目管理模式下造船企业成本核算制度的内容特性,详细论述了造船企业大型项目单独成本核算体系的设计与建立措施,最后提出了造船企业大型项目实施单独成本核算的配套措施:加强目标成本管理、科学安排生产作业、积极加强成本信息系统建设和做好成本核算制度的审计监督。
This paper first outlines the requirements of individual cost accounting of large-scale projects of shipbuilding enterprises, analyzes the content characteristics of the cost accounting system of shipbuilding enterprises in the large-scale project management mode, discusses in detail the design and establishment measures of the separate cost accounting system of large-scale projects in shipbuilding enterprises, and finally puts forward The shipbuilding enterprises to implement separate costing measures for large-scale projects: to strengthen the target cost management, scientific arrangements for production operations, and actively strengthen the construction of cost information system and do a good job auditing and monitoring of cost accounting system.