Proceedings of the 2021 3rd International Conference on Economic Management and Cultural Industry (ICEMCI 2021)

The Labor Cost Management of Marine Engineering Project Based on Activity-Based Costing Method

Authors
Xiaoping Ma1, Minyu Yan2, *, Biao Yao3
1School of Naval Architecture and Ocean Engineering Jiangsu University of Science and Technology line Jiangsu Zhenjiang, China
2School of Naval Architecture and Ocean Engineering Jiangsu University of Science and Technology line Jiangsu Zhenjiang, China
3Jiangsu Modern Shipbuilding Technology Co., Ltd. Jiangsu Zhenjiang, China
*Corresponding author: Yan Minyu e-mail address: 1414738636@qq.com
Corresponding Author
Minyu Yan
Available Online 15 December 2021.
DOI
https://doi.org/10.2991/assehr.k.211209.546How to use a DOI?
Keywords
marine manufacturing; quota; WOP; target cost; ABC
Abstract

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.

Copyright
© 2021 The Authors. Published by Atlantis Press International B.V.
Open Access
This is an open access article under the CC BY-NC license.

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Volume Title
Proceedings of the 2021 3rd International Conference on Economic Management and Cultural Industry (ICEMCI 2021)
Series
Advances in Economics, Business and Management Research
Publication Date
15 December 2021
ISBN
978-94-6239-483-4
ISSN
2352-5428
DOI
https://doi.org/10.2991/assehr.k.211209.546How to use a DOI?
Copyright
© 2021 The Authors. Published by Atlantis Press International B.V.
Open Access
This is an open access article under the CC BY-NC license.

Cite this article

TY  - CONF
AU  - Xiaoping Ma
AU  - Minyu Yan
AU  - Biao Yao
PY  - 2021
DA  - 2021/12/15
TI  - The Labor Cost Management of Marine Engineering Project Based on Activity-Based Costing Method
BT  - Proceedings of the 2021 3rd International Conference on Economic Management and Cultural Industry (ICEMCI 2021)
PB  - Atlantis Press
SP  - 3361
EP  - 3367
SN  - 2352-5428
UR  - https://doi.org/10.2991/assehr.k.211209.546
DO  - https://doi.org/10.2991/assehr.k.211209.546
ID  - Ma2021
ER  -