船舶厂修成本管控存在问题及相关对策探讨

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中图分类号：F406.72

文献标志码：A

Discussion on Problems and Countermeasures in Cost Control for Shipyard Repairs

SHEN Yaqi， ZHANG Guotao（91412Units，Guangzhou510715，China）

Abstract： This paper undertakes a case study focusing on the existing problems and their underlying causes in shipyard repair cost control.By integrating the information asymmetry theoryandthe balanced scorecard framework， it proposes an integrated solution covering negotiation strategies，performance evaluation，and information systems through thecase study method.This solution is intended to assist managers of ship repair enterprises in proactively reshaping their mindsets，improving cost control capacities，and further reinforcing corporate competitiveness.

Key words：ship repair; shipyard repair; cost control

1 引言

近年以来，随着船舶修理行业的发展，行业的成本管控研究越来越多元和深人，管控方式涉及多个方面，许多成本管理的方法和技术都值得学习。（剩余6013字）