The Labor Cost Management of Marine Engineering Project Based on Activity-Based Costing Method
- https://doi.org/10.2991/assehr.k.211209.546How to use a DOI?
- marine manufacturing; quota; WOP; target cost; ABC
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.
- © 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 -