xx印刷厂供应链业务会计制度设计毕业论文.doc
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xx印刷厂供应链业务会计制度设计毕业论文,摘 要随着经济全球化和知识经济时代的到来，市场竞争越来越激烈，信息技术等高新技术的飞速发展，进一步加剧了市场竞争的激烈程度。在企业激烈竞争的同时，企业间的合作与联盟也变的更加重要，出现了多种合作形式，如虚拟企业、战略联盟、供应链管理等。而企业的会计信息在企业间的竞争与合作中又占据核心地位。因此，如何在新的竞争环境下，充...
内容介绍
此文档由会员 白痴学东西 发布
摘 要
随着经济全球化和知识经济时代的到来，市场竞争越来越激烈，信息技术等高新技术的飞速发展，进一步加剧了市场竞争的激烈程度。在企业激烈竞争的同时，企业间的合作与联盟也变的更加重要，出现了多种合作形式，如虚拟企业、战略联盟、供应链管理等。而企业的会计信息在企业间的竞争与合作中又占据核心地位。因此，如何在新的竞争环境下，充分利用会计信息以满足战略竞争与合作的需要，成为企业家和理论界关注的焦点。
本文以xx印刷包装有限公司为例，以文字说明法介绍了公司的概况和供应链现状，在前人研究的基础上，将会计制度深入供应链每一个环节，采用图表法，进行了有针对性的供应链业务会计制度设计。
关 键 词
xx印刷厂 供应链管理 会计制度 核算
Abstract
With economic globalization and the arrival of the era of knowledge ecnomy，market competition has become more and more intense，the rapid development of high and new technology，such as information technology and so on，further exacerbated by the fierce market competition. Intense competition in the enterprise at the same time，cooperation between enterprises and the Union also changed the more important，a variety of forms of cooperation，such as virtual enterprises，strategic alliances，supply chain management. And the corporate accounting information in the inter-enterprise cooperation and competition and occupy the central position. Therefore，how the new competitive environment and make full use of accounting information strategy to meet the needs of competition and cooperation，to become entrepreneurs and theoretical circles the focus of attention.
In this paper, take the YuHong printing and packaging limited company as an example.I introduced company's survey and the supply chain present situation. As the predecessor studies in foundation, the accounting system will supply chain each link thoroughly, I has carried on the target-oriented supply chain service accounting system design.
Key Words
YuHong printing and packaging limited company
Supply chain management Accounting system Calculation
目 录
1.xx印刷包装有限公司概况....................................................................................2
1.1 xx印刷包装有限公司的自然概况....................................................................3
1.2 xx印刷包装有限公司的生产管理概况............................................................3
2.xx印刷包装有限公司供应链现状........................................................................4
2.1 xx印刷包装有限公司供应链的当前现状........................................................4
2.2 xx印刷包装有限公司供应链中存在的问题....................................................6
2.3 xx印刷包装有限公司供应链问题解决方法....................................................7
3.xx印刷包装有限公司供应链会计制度设计........................................................8
3.1 供应链会计概述....................................................................................................8
3.2 供应环节业务及其核算........................................................................................9
3.2.1 供应环节主要业务............................................................................................9
3.2.2 供应环节的核算..............................................................................................10
3.3 生产环节业务及其核算......................................................................................13
3.3.1 生产环节的主要经济业务..............................................................................13
3.3.2 生产环节主要经济业务的核算......................................................................14
3.3.3 生产存货的流转与核算..................................................................................18
3.4 销售环节业务及其核算......................................................................................21
3.4.1 销售方式及程序............................................................................................. 21
3.4.2 收入的确认和计量......................................................................................... 21
3.4.3 主营业务收入的核算......................................................................................22
3.4.4 其他业务收支的核算......................................................................................23
3.4.5 期间费用的核算............................................................................................. 24
3.5 分销和零售会计核算..........................................................................................24
3.5.1 分销和零售的主要业务内容..........................................................................24
3.5.2 分销和零售业务的账务处理..........................................................................25
4.xx印刷包装有限公司供应链控制制度..............................................................25
4.1 传统的生产计划与控制...................................................................................
随着经济全球化和知识经济时代的到来，市场竞争越来越激烈，信息技术等高新技术的飞速发展，进一步加剧了市场竞争的激烈程度。在企业激烈竞争的同时，企业间的合作与联盟也变的更加重要，出现了多种合作形式，如虚拟企业、战略联盟、供应链管理等。而企业的会计信息在企业间的竞争与合作中又占据核心地位。因此，如何在新的竞争环境下，充分利用会计信息以满足战略竞争与合作的需要，成为企业家和理论界关注的焦点。
本文以xx印刷包装有限公司为例，以文字说明法介绍了公司的概况和供应链现状，在前人研究的基础上，将会计制度深入供应链每一个环节，采用图表法，进行了有针对性的供应链业务会计制度设计。
关 键 词
xx印刷厂 供应链管理 会计制度 核算
Abstract
With economic globalization and the arrival of the era of knowledge ecnomy，market competition has become more and more intense，the rapid development of high and new technology，such as information technology and so on，further exacerbated by the fierce market competition. Intense competition in the enterprise at the same time，cooperation between enterprises and the Union also changed the more important，a variety of forms of cooperation，such as virtual enterprises，strategic alliances，supply chain management. And the corporate accounting information in the inter-enterprise cooperation and competition and occupy the central position. Therefore，how the new competitive environment and make full use of accounting information strategy to meet the needs of competition and cooperation，to become entrepreneurs and theoretical circles the focus of attention.
In this paper, take the YuHong printing and packaging limited company as an example.I introduced company's survey and the supply chain present situation. As the predecessor studies in foundation, the accounting system will supply chain each link thoroughly, I has carried on the target-oriented supply chain service accounting system design.
Key Words
YuHong printing and packaging limited company
Supply chain management Accounting system Calculation
目 录
1.xx印刷包装有限公司概况....................................................................................2
1.1 xx印刷包装有限公司的自然概况....................................................................3
1.2 xx印刷包装有限公司的生产管理概况............................................................3
2.xx印刷包装有限公司供应链现状........................................................................4
2.1 xx印刷包装有限公司供应链的当前现状........................................................4
2.2 xx印刷包装有限公司供应链中存在的问题....................................................6
2.3 xx印刷包装有限公司供应链问题解决方法....................................................7
3.xx印刷包装有限公司供应链会计制度设计........................................................8
3.1 供应链会计概述....................................................................................................8
3.2 供应环节业务及其核算........................................................................................9
3.2.1 供应环节主要业务............................................................................................9
3.2.2 供应环节的核算..............................................................................................10
3.3 生产环节业务及其核算......................................................................................13
3.3.1 生产环节的主要经济业务..............................................................................13
3.3.2 生产环节主要经济业务的核算......................................................................14
3.3.3 生产存货的流转与核算..................................................................................18
3.4 销售环节业务及其核算......................................................................................21
3.4.1 销售方式及程序............................................................................................. 21
3.4.2 收入的确认和计量......................................................................................... 21
3.4.3 主营业务收入的核算......................................................................................22
3.4.4 其他业务收支的核算......................................................................................23
3.4.5 期间费用的核算............................................................................................. 24
3.5 分销和零售会计核算..........................................................................................24
3.5.1 分销和零售的主要业务内容..........................................................................24
3.5.2 分销和零售业务的账务处理..........................................................................25
4.xx印刷包装有限公司供应链控制制度..............................................................25
4.1 传统的生产计划与控制...................................................................................
