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T&R Bulletin 10-01: Analysis of Shipyard Cost Reporting Systems (1973)

T&R Bulletin 10-01: Analysis of Shipyard Cost Reporting Systems (1973)

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The shipbuilding industry of the United States and Canada in a cooperative effort towards the common goal of lowering ship production costs and improving its competitive position in the world ma ...
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Number of pages:22
Year published:1973
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The shipbuilding industry of the United States and Canada in a cooperative effort towards the common goal of lowering ship production costs and improving its competitive position in the world market, recently formed the Ship Production Committee within the Technical and Research Program of The Society of Naval Architects and Marine Engineers. Through this committee and its working panels and task groups, production personnel from most major United States and Canadian shipyards are meeting to discuss technical problems and implement research towards their solution. Specific groups under the Committee's direction are addressing materials handling, production techniques, manpower, cost reporting, shipyard organization, standards and specifications, welding, and computer aids.
 
This bulletin represents the conclusions of one of these groups, Panel SP-4 (Cost Reporting). It summarizes their investigations into cost reporting systems currently in use and presents its recommendation of a direct labor cost reporting system in which a well-defined work package is utilized for reporting and control. The compatibility of this system with that outlined in the Department of Defense (DOD) Instruction 7000.2 is also discussed.
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