xx啤酒有限公司 成本核算 成本核算方法设计.doc
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xx啤酒有限公司 成本核算 成本核算方法设计,摘要成本核算作为成本会计中最核心的内容，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。本设计结合xx啤酒有限...
内容介绍
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摘 要
成本核算作为成本会计中最核心的内容，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。
本设计结合xx啤酒有限公司成本核算实际进行具体设计，设计分为三部分，第一部分介绍公司概况，从自然概况、经营概况两方面介绍。第二部分进行公司成本核算方法选择，选择综合结转分步法和定额法结合使用的成本核算方法。第三部分结合公司实际进行具体设计，为企业成本核算提供借鉴。
【关键词】 xx啤酒有限公司 成本核算 成本核算方法设计
Abstract
Cost accounting as a cost accounting is the heart of a module, is cost forecast, cost plan, cost analysis, cost control, cost management foundation, the accounting data accuracy and timeliness of enterprise in time, change business management strategies to reduce decision-making errors, and played an important role. With the development of society, the technical barriers between beer enterprises more and more low, the competition between the enterprises, thus increasingly fierce competition in the importance of cost is more and more obvious. However, Harbin beer Co., LTD cost management has many problems, needs to be further improved.
This design based on the Harbin beer Co., LTD cost accounting in the present situation, compared various methods based on the process of selection, from accounting principles, accounting subjects, such as specific accounting of the company's cost accounting to carry on the design. so as to improve their operation and management, to improve the economic benefit and finally realize enterprise management goal-improve enterprise cost accounting has a very important practical significance.
Keywords Harbin beer Co., LTD cost accounting gradually carry forward the process
成本核算作为成本会计中最核心的内容，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。
本设计结合xx啤酒有限公司成本核算实际进行具体设计，设计分为三部分，第一部分介绍公司概况，从自然概况、经营概况两方面介绍。第二部分进行公司成本核算方法选择，选择综合结转分步法和定额法结合使用的成本核算方法。第三部分结合公司实际进行具体设计，为企业成本核算提供借鉴。
【关键词】 xx啤酒有限公司 成本核算 成本核算方法设计
Abstract
Cost accounting as a cost accounting is the heart of a module, is cost forecast, cost plan, cost analysis, cost control, cost management foundation, the accounting data accuracy and timeliness of enterprise in time, change business management strategies to reduce decision-making errors, and played an important role. With the development of society, the technical barriers between beer enterprises more and more low, the competition between the enterprises, thus increasingly fierce competition in the importance of cost is more and more obvious. However, Harbin beer Co., LTD cost management has many problems, needs to be further improved.
This design based on the Harbin beer Co., LTD cost accounting in the present situation, compared various methods based on the process of selection, from accounting principles, accounting subjects, such as specific accounting of the company's cost accounting to carry on the design. so as to improve their operation and management, to improve the economic benefit and finally realize enterprise management goal-improve enterprise cost accounting has a very important practical significance.
Keywords Harbin beer Co., LTD cost accounting gradually carry forward the process
