xxx啤酒厂成本核算制度毕业设计 合格作品.doc

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xxx啤酒厂成本核算制度毕业设计 合格作品,摘要成本核算作为成本会计中最核心的模块,是进行成本预测、成本计划、成本分析、成本控制、成本管理的基础,核算数据的准确性和及时性,对企业及时修改经营管理策略、减少决策失误起到了重要的作用。随着社会的发展,啤酒企业间的技术壁垒越来越低,企业之间的竞争愈来愈激烈,因而成本在竞争中的重要性也就越来越明显。然而,xxx啤酒有限公...
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摘 要

成本核算作为成本会计中最核心的模块,是进行成本预测、成本计划、成本分析、成本控制、成本管理的基础,核算数据的准确性和及时性,对企业及时修改经营管理策略、减少决策失误起到了重要的作用。随着社会的发展,啤酒企业间的技术壁垒越来越低,企业之间的竞争愈来愈激烈,因而成本在竞争中的重要性也就越来越明显。然而,XXX啤酒有限公司成本管理存在诸多问题,有待于进一步的改进。
本设计基于XXX啤酒有限公司成本核算现状,在比较各种方法的基础上选用分步法,从核算原则、会计科目、具体核算等对该公司的成本核算进行了设计。从而对改善经营管理,提高经济效益,最终实现企业经营目标——提高企业成本核算有着极为重要的现实意义。

【关键词】 XXX啤酒有限公司 成本核算 逐步结转分步法












Abstract

Summary of costing as a cost accounting in the core module is a cost forecasting, cost planning, cost analysis, cost control, cost management based on accounting data accuracy and timeliness of enterprise management strategy be revised to reduce the decision-making errors played an important role. With the social development, technical barriers between beer companies getting lower and lower, more and more fierce competition among enterprises, and thus the importance of cost in the competition will become increasingly evident. However, the Harbin Beer Group, cost management, there are many issues to be further improved.
Harbin Beer Group, the design is based costing situation, in the comparison of different methods based on the selection of sub-step, from the accounting principles, accounting subjects, such as the specific accounting of the company's cost accounting is designed. And thus improve management, increase economic efficiency, and ultimately achieve business goals - to improve corporate cost accounting has a very important practical significance.


Keywords Harbin Beer Group cost accounting
carried forward step by step fractional step method
摘 要

成本核算作为成本会计中最核心的模块,是进行成本预测、成本计划、成本分析、成本控制、成本管理的基础,核算数据的准确性和及时性,对企业及时修改经营管理策略、减少决策失误起到了重要的作用。随着社会的发展,啤酒企业间的技术壁垒越来越低,企业之间的竞争愈来愈激烈,因而成本在竞争中的重要性也就越来越明显。然而,XXX啤酒有限公司成本管理存在诸多问题,有待于进一步的改进。
本设计基于XXX啤酒有限公司成本核算现状,在比较各种方法的基础上选用分步法,从核算原则、会计科目、具体核算等对该公司的成本核算进行了设计。从而对改善经营管理,提高经济效益,最终实现企业经营目标——提高企业成本核算有着极为重要的现实意义。

【关键词】 XXX啤酒有限公司 成本核算 逐步结转分步法












Abstract

Summary of costing as a cost accounting in the core module is a cost forecasting, cost planning, cost analysis, cost control, cost management based on accounting data accuracy and timeliness of enterprise management strategy be revised to reduce the decision-making errors played an important role. With the social development, technical barriers between beer companies getting lower and lower, more and more fierce competition among enterprises, and thus the importance of cost in the competition will become increasingly evident. However, the Harbin Beer Group, cost management, there are many issues to be further improved.
Harbin Beer Group, the design is based costing situation, in the comparison of different methods based on the selection of sub-step, from the accounting principles, accounting subjects, such as the specific accounting of the company's cost accounting is designed. And thus improve management, increase economic efficiency, and ultimately achieve business goals - to improve corporate cost accounting has a very important practical significance.


Keywords Harbin Beer Group cost accounting
carried forward step by step fractional step method
摘 要

成本核算作为成本会计中最核心的模块,是进行成本预测、成本计划、成本分析、成本控制、成本管理的基础,核算数据的准确性和及时性,对企业及时修改经营管理策略、减少决策失误起到了重要的作用。随着社会的发展,啤酒企业间的技术壁垒越来越低,企业之间的竞争愈来愈激烈,因而成本在竞争中的重要性也就越来越明显。然而,XXX啤酒有限公司成本管理存在诸多问题,有待于进一步的改进。
本设计基于XXX啤酒有限公司成本核算现状,在比较各种方法的基础上选用分步法,从核算原则、会计科目、具体核算等对该公司的成本核算进行了设计。从而对改善经营管理,提高经济效益,最终实现企业经营目标——提高企业成本核算有着极为重要的现实意义。

【关键词】 XXX啤酒有限公司 成本核算 逐步结转分步法












Abstract

Summary of costing as a cost accounting in the core module is a cost forecasting, cost planning, cost analysis, cost control, cost management based on accounting data accuracy and timeliness of enterprise management strategy be revised to reduce the decision-making errors played an important role. With the social development, technical ba..