The Labor Cost Management of Marine Engineering Project Based on Activity-Based Costing Method Article Swipe
Related Concepts
Activity-based costing
Cost accounting
Computer science
Product cost management
Project management
Engineering management
Engineering
Systems engineering
Business
Cost engineering
Accounting
Xiaoping Ma
,
Minyu Yan
,
Biao Yao
·
YOU?
·
· 2021
· Open Access
·
· DOI: https://doi.org/10.2991/assehr.k.211209.546
· OA: W4205366392
YOU?
·
· 2021
· Open Access
·
· DOI: https://doi.org/10.2991/assehr.k.211209.546
· OA: W4205366392
In view of the shortcomings in the labor cost management of marine projects, the feasibility of the integration of target cost method and activity-based cost method is analyzed.The target cost is decomposed step by step according to the product oriented job decomposition structure to form a top-down, hierarchical compressed labor target cost control process.Taking the task package as the object of labor settlement, collecting labor costs and monitoring cost status.The accumulated performance cost data is used as the basis for the subsequent estimation of the labor cost of the project, and the labor cost management system of circular control is formed, which improves the labor cost management level of marine engineering projects.
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