造船工場の操業度と利益図表に就いて

概要

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As a means of controlling the degrees of operations at its shipyard, the Kawasaki Dockyard carried out last year the analysis of the degrees of operations. The authors are introducing here the process employed for the purpose and the profit-chart (Fig. 9) thus obtained.Inasmuch as shipbuilding is one of the enterprises requiring to meet multifarious demands, it is by no means an easy task to show in charts the amounts of sales by unifying various types of ships. Furthermore, it is well-neigh impossible to show clearly and simply in charts as to the profit and loss of the entire enterprise and analysis of degrees of operations against a fixed sales amount.In order to eliminate such difficulty, the authors have adopted as standard ship types the 10,000 DWT cargo vessels and 38,000 DWT tankers and calculated the Marginal income/DWT of ships of various types on the basis of the Mi/DWT of the ships of the standard types. Thus, the authors have completed the profit-chart with DWT per unit period as the abscissa.By utilizing such charts, the management of the shipbuilding enterprise can adopt the proper degrees of operations and decide the construction schedules immediately in accordance with capacities of shipbuilding facilities, capabilities of personnel and conditions of environments. The authors believe that such charts are useful as a means of controlling and rationalizing management.
社団法人日本船舶海洋工学会の論文