船舶企业成本控制外文翻译(编辑修改稿)

船舶企业成本控制外文翻译(编辑修改稿)内容摘要：

nt, the pressure is passed to the next level of mitment to responsible departments, until the pressure part of the transmission costs to raw materials or parts suppliers. Integrated cost management system after the job analysis and evaluation can be the result of revised target cost, thus making target costing and activitybased costing to form a closed loop system. Target costing and activitybased costing integration is reflected in: (1) The target cost setting and the deposition In this part of the full use of target costing strong marketoriented, making the cost of the expansion areas ranging from manufacturing to product design stage. Application of target costing to calculate the cost to set up and depose, providing objective, real, prehensive and accurate cost information in advance of effective control. (2) Cost Analysis and Improvement Costing enables designers to reduce the production of new products, production 2 concentrated in the position of operations activities. Then, designers will work activities in particular the cost of the improvement in the attempt to make the expected cost of new product and its target cost consistent. Target costeffective application of the law must also be bined with value engineering, activity based costing and total quality cost management. Necessary functions to meet the product under the premise of function caused by removing unnecessary unnecessary operations and reduce costs. The bination of costeffectively control the flow of things. (3) cost control and performance evaluation The real goal of achieving cost control also depends on the ex post control and motivation. The main purpose is to control and guide the staff help plete the target cost of action, demands corporate responsibility report as the basis to analyze the differe。