中文摘要：

成本失控是制约船舶企业竞争力的关键因素．为实现成本的动态控制，要求成本反馈系统能够及时、经济地提供准确的产品成本信息．为适应船舶制造成本反馈的特殊需求，对作业成本法进行了三点改进：统一了直接成本和间接成本处理方式、以广义工作中心进行成本归集和分配、合并了成本动因．算例表明改进的作业成本法计算出的产品成本准确性介于传统的成本核算方法和作业成本法之间，且贴近作业成本法．

英文摘要：

The cost out of control is the key factor to restrict the enterprise competitiveness. In order to control the cost dynamically, the cost feedback system should supply information about the product cost timely and economically. The activity based costing method is improved in three aspects to meet the special requirements of shipbuilding cost feedback, including unifying the processing mode of the direct and indirect cost, put together and assigning costs in the generalized work center, and combining the cost motive. The examples show that the accuracy of the product cost calculated by the improved activity based costing method lies between the traditional cost accounting method and activity based costing method but more closer to the latter.