With the ship market constantly shocking down, shipbuilding enterprises have to step up cost management practice, and improve the ability of cost control. As a typical project-to-order manufacturing industry, shipbuilding enterprises’ production organizations is complex, all types of business information can’t be carried and dealt with in time. At the same time, as information cost accounting to collected is multi-source, numerous and highly heterogeneous, collection and feedback of cost information lags seriously under manual mode. In the project life cycle, timeliness of the cost accounting and accuracy of accounting data is lack of effective quality assurance, resulting in distorted cost accounting data can not reflect the real cost of shipbuilding enterprise, costs are often out of control. So during the manufacturing processing, dynamic monitoring function based on cost method is far from playing a bigger role. This article begins with the project required consumption and occupation of a variety of resources, researches and analyzes the objective demand of the shipbuilding cost accounting system, on the basis of integrated and shared the data with financial, material, working hours and so on software systems, realizes the collecting, allocating and transferring function of the salaries and welfares, cost of production, exclusive cost and so on. And the system architecture also discusses, allocating factors, data flow and time sequence of accounting business processing logic.
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