xx电力公司成本核算方法及成本费用核算和内部控制制度设计毕业论文.doc
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xx电力公司成本核算方法及成本费用核算和内部控制制度设计毕业论文,摘要随着企业生产经营规模的不断扩大,企业成本也相应增加。要使企业在市场竞争的环境中生存、发展和壮大,实现企业价值最大化,加强成本费用的控制就显得极其重要。如何更合理、更科学地进行成本费用的控制,是企业管理的永恒主题,尤其是随着市场竞争的日趋激烈,加强成本费用控制已成为提高企业竞争力的主要手段。成本费用核算是工业企业的一...
内容介绍
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摘要
随着企业生产经营规模的不断扩大,企业成本也相应增加。要使企业在市场竞争的环境中生存、发展和壮大,实现企业价值最大化,加强成本费用的控制就显得极其重要。如何更合理、更科学地进行成本费用的控制,是企业管理的永恒主题,尤其是随着市场竞争的日趋激烈,加强成本费用控制已成为提高企业竞争力的主要手段。成本费用核算是工业企业的一种经济管理方法,随着社会主义市场经济的不断深化和完善,成本费用核算已经成为企业财务核算的一种重要手段和组成部分。企业成本控制在企业成本核算理论和实践中占有十分重要的地位,它是企业经济管理最为重要和最为有效的手段。
在该企业中,成本核算的内部控制仍不完善,所以对该公司的成本核算的内部控制进行设计,通过对控制制度的设计以及对成本核算方法的设计,通过对控制制度的设计以及对成本核算方法的设计,来降低成本减少浪费,达到成本最小值,提高经济效益,更好的利于管理。本文从岗位分工控制;授权批准控制;成本费用支出控制;监督检查四个方面进行了阐述。尤如何更合理、更科学地进行成本费用控制,本文拟作探讨。
关键词 成本费用 成本费用核算 成本控制制度 成本费用内部控制
Abstract
As the scale of production and operation continues to expand, A corresponding increase in the cost of doing business. For enterprises to compete in the market environment for survival, development, and growth to maximize corporate value and strengthen the control of costs it is extremely important. How a more rational, more scientific way of cost control, is the eternal theme of corporate governance, especially with the increasingly fierce market competition, strengthening cost control to improve the competitiveness of enterprises has become a major means of force. The cost accounting of industrial enterprises is a method of economic management, with the socialist market economy continues to deepen and perfect, Cost accounting financial accounting has become an important and integral part of the means. Control the cost of doing business in the enterprise cost accounting theory and practice is very important status, it is the most important economic management and the most effective means.
In the enterprises, the cost of internal control is not perfect, so the cost to the company's internal control design, through the design of control systems as well as the design of cost accounting methods, through the design of control systems as well as the cost of accounting method designed to reduce waste to reduce costs to the minimum cost, to improve economic efficiency in favor of better management. In this paper, the division of control positions; authority to authorize the control; cost cost control; supervision and inspection carried out on four aspects. In particular how a more rational, more scientific way to control costs, the paper proposed to explore.
Key words expense cost Cost control Cost control system The cost of internal control
目录
摘要 1
Abstract 2
第1章 企业概况 5
1.1企业简介 5
1.2组织机构 6
1.3选题背景 6
第2章 xx电力公司成本核算方法选择设计 8
2.1成本核算方法的比较 9
2.2xx电力公司成本核算方法选择 11
第3章 xx电力公司成本费用核算制度设计 13
3.1xx电力公司成本费用的确认设计 13
3.1.1生产成本的确认 14
3.1.2期间费用的确认 15
3.2成本费用科目设计 16
3.3会计凭证和账簿设计 17
3.4成本计算程序 21
3.5成本费用核算的设计 22
3.5.1原材料费用的核算 22
3.5.2工资费用的核算 23
3.5.3制造费用的核算 24
3.5.4期间费用的核算 24
第4章 xx电力公司成本费用内控制度设计 26
4.1成本费用的岗位责任制 27
4.2成本费用的授权批准制度 27
4.3直接成本控制制度 28
4.3.1直接人工费的控制 28
4.3.2直接材料费的控制 28
4.4领发料及退料控制制度 30
4.4.1领发料的控制 30
4.4.2退料的控制 30
4.5期间费用的控制 30
4.6产成品的控制 31
4.7成本费用内部控制的监督检查制度 32
结束语 33
参考文献 34
致谢 35
附录1 36
附录2 40
随着企业生产经营规模的不断扩大,企业成本也相应增加。要使企业在市场竞争的环境中生存、发展和壮大,实现企业价值最大化,加强成本费用的控制就显得极其重要。如何更合理、更科学地进行成本费用的控制,是企业管理的永恒主题,尤其是随着市场竞争的日趋激烈,加强成本费用控制已成为提高企业竞争力的主要手段。成本费用核算是工业企业的一种经济管理方法,随着社会主义市场经济的不断深化和完善,成本费用核算已经成为企业财务核算的一种重要手段和组成部分。企业成本控制在企业成本核算理论和实践中占有十分重要的地位,它是企业经济管理最为重要和最为有效的手段。
在该企业中,成本核算的内部控制仍不完善,所以对该公司的成本核算的内部控制进行设计,通过对控制制度的设计以及对成本核算方法的设计,通过对控制制度的设计以及对成本核算方法的设计,来降低成本减少浪费,达到成本最小值,提高经济效益,更好的利于管理。本文从岗位分工控制;授权批准控制;成本费用支出控制;监督检查四个方面进行了阐述。尤如何更合理、更科学地进行成本费用控制,本文拟作探讨。
关键词 成本费用 成本费用核算 成本控制制度 成本费用内部控制
Abstract
As the scale of production and operation continues to expand, A corresponding increase in the cost of doing business. For enterprises to compete in the market environment for survival, development, and growth to maximize corporate value and strengthen the control of costs it is extremely important. How a more rational, more scientific way of cost control, is the eternal theme of corporate governance, especially with the increasingly fierce market competition, strengthening cost control to improve the competitiveness of enterprises has become a major means of force. The cost accounting of industrial enterprises is a method of economic management, with the socialist market economy continues to deepen and perfect, Cost accounting financial accounting has become an important and integral part of the means. Control the cost of doing business in the enterprise cost accounting theory and practice is very important status, it is the most important economic management and the most effective means.
In the enterprises, the cost of internal control is not perfect, so the cost to the company's internal control design, through the design of control systems as well as the design of cost accounting methods, through the design of control systems as well as the cost of accounting method designed to reduce waste to reduce costs to the minimum cost, to improve economic efficiency in favor of better management. In this paper, the division of control positions; authority to authorize the control; cost cost control; supervision and inspection carried out on four aspects. In particular how a more rational, more scientific way to control costs, the paper proposed to explore.
Key words expense cost Cost control Cost control system The cost of internal control
目录
摘要 1
Abstract 2
第1章 企业概况 5
1.1企业简介 5
1.2组织机构 6
1.3选题背景 6
第2章 xx电力公司成本核算方法选择设计 8
2.1成本核算方法的比较 9
2.2xx电力公司成本核算方法选择 11
第3章 xx电力公司成本费用核算制度设计 13
3.1xx电力公司成本费用的确认设计 13
3.1.1生产成本的确认 14
3.1.2期间费用的确认 15
3.2成本费用科目设计 16
3.3会计凭证和账簿设计 17
3.4成本计算程序 21
3.5成本费用核算的设计 22
3.5.1原材料费用的核算 22
3.5.2工资费用的核算 23
3.5.3制造费用的核算 24
3.5.4期间费用的核算 24
第4章 xx电力公司成本费用内控制度设计 26
4.1成本费用的岗位责任制 27
4.2成本费用的授权批准制度 27
4.3直接成本控制制度 28
4.3.1直接人工费的控制 28
4.3.2直接材料费的控制 28
4.4领发料及退料控制制度 30
4.4.1领发料的控制 30
4.4.2退料的控制 30
4.5期间费用的控制 30
4.6产成品的控制 31
4.7成本费用内部控制的监督检查制度 32
结束语 33
参考文献 34
致谢 35
附录1 36
附录2 40