Shipyard Cost Model Using Activity Based Costing Methods
Year: 1996 Language: english Author: THE NATIONAL SHIPBUILDING RESEARCH PROGRAM Genre: Handbook Format: PDF Quality: eBook Pages count: 105 Description: The overall objective of this study is to conduct an analysis and provide a pilot study report that identifies, measures and provides guidance to U.S. shipyards to reduce the hidden costs which are caused by bad practices instilled in the U.S. shipyards by previous government ship construction work. These difficult to evaluate costs are a legacy left to North American shipyards which in the U.S. have been constructing military ships for over 25 years operating under the regulations imposed by mostly government contracts. In order to support the shipyard economic conversion analysis, the study has developed computer economic models of both a typical Northern European Shipyard and also a typical North American Shipyard. These models have been used to evaluate the impact upon shipbuilding costs from working for many years under the influence of government contract provisions. Furthermore, the management of human resources, along with cultural and management philosophical differences, have proved to be important factors affecting U.S. shipyards ability to compete successfully on the open commercial shipbuilding market.
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14. Shipyard Cost Model Using Activity Based Costing Methods.pdf
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Shipyard Cost Model Using Activity Based Costing Methods
Language: english
Author: THE NATIONAL SHIPBUILDING RESEARCH PROGRAM
Genre: Handbook
Format: PDF
Quality: eBook
Pages count: 105
Description: The overall objective of this study is to conduct an analysis and provide a pilot
study report that identifies, measures and provides guidance to U.S. shipyards to reduce the
hidden costs which are caused by bad practices instilled in the U.S. shipyards by previous
government ship construction work. These difficult to evaluate costs are a legacy left to
North American shipyards which in the U.S. have been constructing military ships for over
25 years operating under the regulations imposed by mostly government contracts.
In order to support the shipyard economic conversion analysis, the study has developed
computer economic models of both a typical Northern European Shipyard and also a typical
North American Shipyard. These models have been used to evaluate the impact upon
shipbuilding costs from working for many years under the influence of government contract
provisions. Furthermore, the management of human resources, along with cultural and
management philosophical differences, have proved to be important factors affecting U.S.
shipyards ability to compete successfully on the open commercial shipbuilding market.
Contents
Screenshots
14. Shipyard Cost Model Using Activity Based Costing Methods.pdf
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