船舶制造以劳动密集、资金密集、技术密集为主要特征,其产业链涉及众多行业,生产周期较长,受国际市场的周期性波动、人民币升值、原材料和劳动力成本上涨等外部不确定性因素影响较大。金融危机爆发以来,市场竞争日益加剧,价格敏感性也随之上升。因此,对成本控制和核算也提出了更高的要求。由于生产工艺复杂,过于简单的分配基础使得传统的成本核算方法已无法提供真实的成本信息,采用作业成本法对间接成本和辅助资源进行分配已成为主流。本文作者就多年来的工作经验和研究成果,为我国的造船业中作业成本法的实施提出几点建议和意见。 Shipbuilding is characterized by labor-intensive, capital-intensive and technology-intensive. Its industrial chain covers a large number of industries and its production cycle is long. It is affected by external uncertainties such as cyclical fluctuations in the international market, appreciation of the renminbi, rising raw material and labor costs Larger. Since the outbreak of the financial crisis, the market competition has intensified and the price sensitivity has also risen. Therefore, the cost control and accounting also put forward higher requirements. Due to the complexity of the production process and the overly simple distribution base, the traditional cost accounting methods can not provide real cost information. It has become the mainstream to adopt the ABC method to allocate the indirect costs and auxiliary resources. The author of this paper, based on many years of work experience and research results, makes some suggestions and suggestions for the implementation of ABC in China’s shipbuilding industry.