Natioinal Shipbuilding Research Program. Shipyard Cost Model Using Activity-Based Costing Methods.

摘要

This document was originally intended to be a pilot study of the hidden costs facing U.S. shipyards in the process of 'economically converting' from almost entirely military ship construction to designing and building commercial ships for the international market. The project evolved after many budgetary and other delays, with Avondale as the U.S. Pilot yard and Kvaerner Masa Marine s access to the working structure of Northern European yards. The result was an analysis of North American shipyards compared with Northern European yards in the design, construction and overall management and work organization of building commercial ships for the international market. Origin of Study: The need for a study is identified by The Shipbuilders Council of America (SCA) in August 1990 at a Shipbuilding Committee meeting. The SCA staff developed the NSRP Project Abstract. The SNAME Production Committee Panel SP-5 - Innovation in Human Resource Management, adopted the project. After long funding delays, American Management Systems (AMS) wins the study contract in 1995. AMS adds Kvaerner Masa Marine (KMM) and SPAR Associates to the team. Insights into Kvaerner's Finnish and Norwegian Yards is added. Avondale is the pilot shipyard partner. Saint John Shipbuilding Limited has been added to the study to provide a more North American perspective with a Canadian shipbuilding cost model. Purpose: 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.