SUMMARY
Finally,tcombinedtwithtcases,tthistpapertillustratestthetprocesstoftintermediatetproducttcosttaccountingtintdetail.tMeanwhile,tthetmaintbusinesstincometandtprofittoftthetshiptenterprisetalsotsufferedtfromtatslighttdeclinet.tUndertthetseveretexternaltmarkettenvironment,ttheretistatmusttfortthetshiptenterprisettotadjusttthetstrategictpolicytandtattachtimportancettotthetcosttcontroltintthetconstructiontprocess,tintorderttotguaranteetitstcompetitiveness.tTheteffectivetcosttaccountingtsystemtistthetdatatbasetfortthetenterprisettotdotcosttcontroltwell.tTherefore,tthetshiptenterprisetneedsttotcarrytouttantin-depthtresearchtoftthetshipbuildingtcosttaccountingtandtmanagementtmethods.tIttobviouslytfailsttotmeettthetrequirementstoftcosttaccounting.tDuettotatlongtshipbuildingtprocesstandtcomplextprocedure,tthetproductiontadoptstthetmodeltoftsegmentationtoftentiretytfirsttandtsimultaneoustproductiontoftmultisegment,tandtfinaltassemblage.tThetshiptcosttaccountingtshouldtnottbetdivorcedtfromtthetreality.tTheretistatneedttotcombinetwithtitstsegmentationtideastandtconstructiontproceduretfortaccountingtfromtthetfrontttotthetback.tInttermstoftthetcosttstructure,tthetcosttincludestmaterialtcosttM,tlabortcosttL,tandtmanufacturingtcosttUt.tFortthetshipbuildingtcost,tthetcalculationtmethodtoftthetmaterialtcosttMtistrelativelytsimple,twhichtcantdirectlytobtaintthetbilltoftmaterialtthroughtBOMtinformation,tandtthentaccuratelytcalculatetthetmaterialtcosttaftertbeingtmultipliedtbytthetunittpricetoftmaterial.tVarioustprofessionaltmodulestintTRIBONtsoftwaretcantprovidetstatisticaltcalculationtoftvarioustkindstoftBOMtinformation.CBOM,twhichtistrequiredtfortthetnecessarytsecondarytdevelopmentttotachievetthetdemandtfortstatisticstoftBOMtinformation.

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