xx玻璃股份有限公司成本核算及控制制度的设计(大摘要).doc
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xx玻璃股份有限公司成本核算及控制制度的设计(大摘要),摘要最好的成本核算和管理体系就是最贴近企业生产流程的核算体系,只有这样最能够反映本企业的生产管理特点。每一个企业的生产特点都有其特殊性,在不同的阶段有着不一样的关注点,在确定整体思路的前提下,成本核算体系要有一定的可变性和适应性，关键是要在成本理论的指导下解决将业务和财务相结合的问题。伴随着国际市场对于工业玻璃制品的要...
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摘要
最好的成本核算和管理体系就是最贴近企业生产流程的核算体系,只有这样最能够反映本企业的生产管理特点。每一个企业的生产特点都有其特殊性,在不同的阶段有着不一样的关注点,在确定整体思路的前提下,成本核算体系要有一定的可变性和适应性，关键是要在成本理论的指导下解决将业务和财务相结合的问题。
伴随着国际市场对于工业玻璃制品的要求越来越高，市场竞争的激烈就导致企业需要在技术更新提高的同时，降低传统成本。 生产制造业务是企业的核心业务之一，其业务质量与耗费水平直接影响着企业的产品质量与成本。因此，在生产制造企业中，企业如何实施成本领先战略，是增强竞争能力的关键环节。节约成本，开源节流是增强企业竞争力的一种重要方式和企业战略，做好企业的成本核算和控制对于企业自身的发展是至关重要的。
关键词：成本核算 成本控制 制度设计
Abstract
The best cost accounting and management system is the most close to the production process enterprise accounting system, only it can best reflect the characteristics of the production management. Each production has its own uniqueness characteristics, in different stages have different concerns, in determining the overall idea of the premise, the cost accounting system must have a certain degree of variability and adaptability is the key to the theory in terms of cost solution will be under the guidance of a combination of operational and financial problems.
Along with the international market for industrial glass products have become increasingly demanding, Intense market competition has led to technological upgrading in enterprises need to improve at the same time, reduce the traditional cost. Manufacturing business is one of the core business of enterprises, the business level of quality and cost companies a direct impact on product quality and cost. Therefore, to the production cost accounting method of manufacturing operations and internal control system design and business process design is the implementation of cost strategy, and enhance the key to competitiveness. Cost savings, increase income and reduce expenditure is to enhance the competitiveness of enterprises and a major form of corporate strategy and do a good job cost accounting and control of enterprises for the development of enterprises is essential.
Key words: cost accounting cost control system design
最好的成本核算和管理体系就是最贴近企业生产流程的核算体系,只有这样最能够反映本企业的生产管理特点。每一个企业的生产特点都有其特殊性,在不同的阶段有着不一样的关注点,在确定整体思路的前提下,成本核算体系要有一定的可变性和适应性，关键是要在成本理论的指导下解决将业务和财务相结合的问题。
伴随着国际市场对于工业玻璃制品的要求越来越高，市场竞争的激烈就导致企业需要在技术更新提高的同时，降低传统成本。 生产制造业务是企业的核心业务之一，其业务质量与耗费水平直接影响着企业的产品质量与成本。因此，在生产制造企业中，企业如何实施成本领先战略，是增强竞争能力的关键环节。节约成本，开源节流是增强企业竞争力的一种重要方式和企业战略，做好企业的成本核算和控制对于企业自身的发展是至关重要的。
关键词：成本核算 成本控制 制度设计
Abstract
The best cost accounting and management system is the most close to the production process enterprise accounting system, only it can best reflect the characteristics of the production management. Each production has its own uniqueness characteristics, in different stages have different concerns, in determining the overall idea of the premise, the cost accounting system must have a certain degree of variability and adaptability is the key to the theory in terms of cost solution will be under the guidance of a combination of operational and financial problems.
Along with the international market for industrial glass products have become increasingly demanding, Intense market competition has led to technological upgrading in enterprises need to improve at the same time, reduce the traditional cost. Manufacturing business is one of the core business of enterprises, the business level of quality and cost companies a direct impact on product quality and cost. Therefore, to the production cost accounting method of manufacturing operations and internal control system design and business process design is the implementation of cost strategy, and enhance the key to competitiveness. Cost savings, increase income and reduce expenditure is to enhance the competitiveness of enterprises and a major form of corporate strategy and do a good job cost accounting and control of enterprises for the development of enterprises is essential.
Key words: cost accounting cost control system design
