长春xx化工有限公司会计成本核算品种法毕业论文.doc
约31页DOC格式手机打开展开
长春xx化工有限公司会计成本核算品种法毕业论文,摘要成本核算管理是实现企业财务目标——利润最大化的主要手段之一，当前企业经济环境日趋复杂化,核算成本的内容不断增加,核算领域不断扩大。在市场经济条件下，企业要想在竞争中取胜，必须降低生产成本和费用，做好成本核算，增加企业利润，提高企业生产技术和经营管理水平，以及正确处理企业与国家和其他投资者之间的分配关系，都有十分重要...
内容介绍
此文档由会员 白痴学东西 发布
摘要
成本核算管理是实现企业财务目标——利润最大化的主要手段之一，当前企业经济环境日趋复杂化,核算成本的内容不断增加,核算领域不断扩大。在市场经济条件下，企业要想在竞争中取胜，必须降低生产成本和费用，做好成本核算，增加企业利润，提高企业生产技术和经营管理水平，以及正确处理企业与国家和其他投资者之间的分配关系，都有十分重要的意义。通过成本核算可以如实反映xx企业的生产耗费水平。可以为企业宏观发展、微观决策提供有用的数据资料。同时揭露企业经营管理中存在的问题，实施有效的成本控制。通过成本核算可以评价xx公司的经营管理水平。以为编制企业会计报表提供重要依据。组织好成本核算，对全面提高企业管理水平，落实企业各部门经济责任制，提高企业经济效益，有很大的推动作用。因此，成本核算对企业成本计划的实施、成本水平的控制和目标成本的实现起着至关重要的作用。面对企业的改革政策与市场竞争的挑战和机遇，公司只有适应新的形势和新的要求，开展全成本核算，运用科学的管理理论和方法，逐步增强自身的积累和适应能力，才能继续生存与发展。本文从长春xx化工企业成本核算情况，对其中能给企业经营决策提供依据的行之有效的核算方法进行了分析、整理，并对成本核算方面进行设计。
关键词 成本核算 品种法
Abstract
Cost management is to achieve corporate financial goals - to maximize profits, one of the principal means that the current economic environment, the increasing complexity of business, and accounting for the cost of increasing the content, expanding the field of accounting.In a market economy, enterprises in order to win in the competition, we must reduce production costs and the cost of doing a good job cost accounting, increased corporate profits and improve production technology and management level, as well as the correct handling of business and of national and other investors the distribution of inter-relations are of great significance.Cost accounting can be adopted to reflect the true cost Jingwei the level of production. Macro for enterprise development, micro-decision-making provide useful data.At the same time, enterprise management to expose the problems in the implementation of effective cost control. Latitude and longitude can be eva luated through the cost accounting the company's operating management level. Establishment of enterprises that provide an important basis for accounting statements. Good cost accounting organizations to comprehensively improve the level of enterprise management, enterprise departments to implement the economic responsibility system, improve the economic efficiency of enterprises, have greatly helped to promote.Therefore, the cost of the implementation of the plan the cost of doing business, cost control and the target level of costs plays a vital role in the realization. The face of enterprise reform policies and market challenges and opportunities, the company only to adapt to the new situation and new requirements to carry out full-cost accounting, the use of scientific management theories and methods, and gradually increase its accumulation and the ability to adapt in order to survive and development.In this paper, chemical industry, Changchun Jingwei cost situation, which can provide the basis for business decision-making of an effective analysis of accounting methods, organization, design and cost aspects.
Keywords costing system designed to control
目 录
摘要.................................................1
Abstract.............................................2
第1章 长春xx化工有限公司概况......................4
1.1xx公司自然情况................................4
1.2xx公司经营情况................................4
第二章 长春xx化工有限公司成本核算方法的选择.........5
2.1成本核算方法概述................................5
2.2长春xx化工有限公司成本核算的方法..............5
第三章 长春xx化工有限公司会计成本核算制度...........8
3.1会计成本科目设置................................8
3.2会计成本凭证的设置.............................13
3.3会计成本账簿设置...............................15
3.4会计成本报表的设置.............................17
3.5业务处理的设计.................................20
第四章 长春xx化工有限公司成本控制制度设计..........20
4.1基础工作控制制度设计...........................20
4.2日常工作控制制度设计...........................22
4.3划分工作控制制度设计...........................22
4.4预算控制制度设计...............................22
五、结束语..........................................24 六、致谢............................................25
七.参考文献.........................................26
成本核算管理是实现企业财务目标——利润最大化的主要手段之一，当前企业经济环境日趋复杂化,核算成本的内容不断增加,核算领域不断扩大。在市场经济条件下，企业要想在竞争中取胜，必须降低生产成本和费用，做好成本核算，增加企业利润，提高企业生产技术和经营管理水平，以及正确处理企业与国家和其他投资者之间的分配关系，都有十分重要的意义。通过成本核算可以如实反映xx企业的生产耗费水平。可以为企业宏观发展、微观决策提供有用的数据资料。同时揭露企业经营管理中存在的问题，实施有效的成本控制。通过成本核算可以评价xx公司的经营管理水平。以为编制企业会计报表提供重要依据。组织好成本核算，对全面提高企业管理水平，落实企业各部门经济责任制，提高企业经济效益，有很大的推动作用。因此，成本核算对企业成本计划的实施、成本水平的控制和目标成本的实现起着至关重要的作用。面对企业的改革政策与市场竞争的挑战和机遇，公司只有适应新的形势和新的要求，开展全成本核算，运用科学的管理理论和方法，逐步增强自身的积累和适应能力，才能继续生存与发展。本文从长春xx化工企业成本核算情况，对其中能给企业经营决策提供依据的行之有效的核算方法进行了分析、整理，并对成本核算方面进行设计。
关键词 成本核算 品种法
Abstract
Cost management is to achieve corporate financial goals - to maximize profits, one of the principal means that the current economic environment, the increasing complexity of business, and accounting for the cost of increasing the content, expanding the field of accounting.In a market economy, enterprises in order to win in the competition, we must reduce production costs and the cost of doing a good job cost accounting, increased corporate profits and improve production technology and management level, as well as the correct handling of business and of national and other investors the distribution of inter-relations are of great significance.Cost accounting can be adopted to reflect the true cost Jingwei the level of production. Macro for enterprise development, micro-decision-making provide useful data.At the same time, enterprise management to expose the problems in the implementation of effective cost control. Latitude and longitude can be eva luated through the cost accounting the company's operating management level. Establishment of enterprises that provide an important basis for accounting statements. Good cost accounting organizations to comprehensively improve the level of enterprise management, enterprise departments to implement the economic responsibility system, improve the economic efficiency of enterprises, have greatly helped to promote.Therefore, the cost of the implementation of the plan the cost of doing business, cost control and the target level of costs plays a vital role in the realization. The face of enterprise reform policies and market challenges and opportunities, the company only to adapt to the new situation and new requirements to carry out full-cost accounting, the use of scientific management theories and methods, and gradually increase its accumulation and the ability to adapt in order to survive and development.In this paper, chemical industry, Changchun Jingwei cost situation, which can provide the basis for business decision-making of an effective analysis of accounting methods, organization, design and cost aspects.
Keywords costing system designed to control
目 录
摘要.................................................1
Abstract.............................................2
第1章 长春xx化工有限公司概况......................4
1.1xx公司自然情况................................4
1.2xx公司经营情况................................4
第二章 长春xx化工有限公司成本核算方法的选择.........5
2.1成本核算方法概述................................5
2.2长春xx化工有限公司成本核算的方法..............5
第三章 长春xx化工有限公司会计成本核算制度...........8
3.1会计成本科目设置................................8
3.2会计成本凭证的设置.............................13
3.3会计成本账簿设置...............................15
3.4会计成本报表的设置.............................17
3.5业务处理的设计.................................20
第四章 长春xx化工有限公司成本控制制度设计..........20
4.1基础工作控制制度设计...........................20
4.2日常工作控制制度设计...........................22
4.3划分工作控制制度设计...........................22
4.4预算控制制度设计...............................22
五、结束语..........................................24 六、致谢............................................25
七.参考文献.........................................26
