Abstract
Under the severe external market environment, there is an urgent need for the ship enterprise to carry out an in-depth research of the shipbuilding cost accounting and management methods, in order to guarantee its competitiveness. Based on the characteristics of large-scale, single-piece and small-batch manufacturing in the shipbuilding industry, this paper puts forward an engineering decomposition method for shipbuilding starting from the intermediate products, and constructs an overall cost system of ship based on the intermediate product cost accounting. Finally, combined with cases, this paper illustrates the process of intermediate product cost accounting in detail.
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