船舶制造系统市场特征、产品结构、生产组织和建造过程的复杂性,决定了成本控制的复杂性。通过基于成本控制活动空间和业务活动空间的双层空间分析模型,阐述了成本规划函数集、反馈函数集和动态调整函数集,构建了基于控制点的船舶制造全过程成本动态控制体系。简要介绍了该体系下的计算机系统,为船舶制造业提供了一种切实可行的成本控制模式,对其它大型单件小批制造业也具有参考意义。
Due to complexities of market characteristic, production structure, manufacturing organization and building process, shipbuilding system has great complexity. After detining two-merarcny analyzing model between cost control dimension and operation dimension, the framework of whole process target cost dynamic control for shipbuilding based on control node is brought forward. Finally computer supported system is introduced briefly, it is a reference model for other large piece OKP manufacturing enterprises.