公司成本核算及控制制度设计_以某电器公司为例.doc
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公司成本核算及控制制度设计_以某电器公司为例,这是我个人原创的毕业论文，word论文格式，有实例阐述，内容很完整，仅在本站独家提交17000字摘要 成本核算能够正确、及时地核算产品实际譆@杀竞偷ノ怀杀荆峁┱返某杀臼荩笠稻霾咛峁┛蒲б谰荩⒔枰钥己顺杀炯苹葱星榭觯酆戏从称笠档纳芾硭健３杀究刂剖窃擞孟低彻こ痰脑矶云笠翟谏讨蟹...
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这是我个人原创的毕业论文，word论文格式，有实例阐述，内容很完整，仅在本站独家提交
17000字
摘 要
成本核算能够正确、及时地核算产品实际譆@杀竞偷ノ怀杀荆峁┱返某杀臼荩笠稻霾咛峁┛蒲б谰荩⒔枰钥己顺杀炯苹葱星榭觯酆戏从称笠档纳芾硭健３杀究刂剖窃擞孟低彻こ痰脑矶云笠翟谏讨蟹⑸母髦趾姆呀屑扑恪⒌鹘诤图喽降墓蹋币彩且桓龇⑾直∪趸方冢诰蚰诓壳绷Γ罢乙磺锌赡芙档统杀就揪兜墓獭？蒲У刈橹凳┏杀究刂疲梢源俳笠蹈纳凭芾恚渚疲嫣岣咂笠邓刂剩蛊笠翟谑谐【赫幕肪诚律妗⒎⒄购妥炒蟆�
哈尔滨xx电器成本核算及控制制度设计是从成本核算方法的选择、成本核算主要科目设计、成本项目的设计、生产费用分配标准、要素费用的分配计算及业务处理、产成品成本计算及业务处理、生产成本预测、决策与预算控制制度设计、生产成本执行过程控制设计、生产成本核算控制设计几方面进行设计。能够更好的反应哈尔滨xx电器的生产经营管理水平，有助于提高生产要素营运效果,实现生产耗费与补偿的统一，促进生产要素合理流动，实现社会资源优化配置。
【关键词】 成本核算方法 成本核算 成本控制
Abstract
The cost keeping is able to adjust accounts of actual total cost of product and unit cost correct , timely , provides the correct cost data , is that enterprise managerial decisionmaking provides scientific basis for something , uses it to check cost plan states of execution , to reflect the enterprise turn out managerial and administrative expertise synthetically and. That cost is controlled is to apply the system engineering principle to be giving birth to a child to enterprise manage various happening in process consumes go along the process secretly scheming against , measuring and supervising, process being also that one discovers a weak link , excavates an internal potential , seeks all possibility cost reduction approach at the same time. Science field organization puts cost into practice under the control of, can boost enterprise improving management and administration , change management system , improve enterprise quality all round, make enterprise exist under the market competition environment , develop and expand.
Harbin Electric sea. cost keeping and design controlling system are that the choice from cost keeping method , cost core basis system design , cost project design , cost keeping method design , production cost assigns standard design , cost account and carrying over business treatment technological process design, cost of production forecast, decision-making and budget under the control of system design, cost of production carry out process control design, give birth to a child cost keeping under the control of design almost aspect be in progress design that. Production management control of Harbin Electric sea level being able to more well, help raise the result producing a key element servicing , come true producing the unification consuming with make up for, boost essential productive factors being on the move rationally , realize society most optimum distribution of resources.
Keywords Cost keeping method Cost keeping Cost is controlled
目 录
摘要 I
Abstract II
第1章 哈尔滨xx电器概况 1
1.1 公司自然情况 1
1.2 公司经济现状 1
第2章 哈尔滨xx电器成本核算方法的选择 2
2.1 成本核算方法 2
2.1.1 品种法 2
2.1.2 分批法 3
2.1.3 分步法 3
2.2 成本核算方法的选取 4
第3章 哈尔滨xx电器成本核算制度设计 7
3.1 成本核算的主要科目设计 7
3.2 成本项目的设计 8
3.3 生产费用分配标准 8
3.4 要素费用的分配、计算及业务处理 9
3.4.1材料费用的分配、计算及业务处理 9
3.4.2外购动力费用的分配、计算及业务处理 11
3.4.3工资费用的分配、计算及业务处理 12
3.4.4折旧费用的分配、计算及业务处理 14
3.5 辅助生产费用分配、计算及业务处理 15
3.6 制造费用的分配、计算及业务处理 17
3.7 完工产品与在产品之间费用的分配、计算及业务处理 18
3.8 产成品成本计算及业务处理 20
第4章 哈尔滨xx电器生产成本控制制度设计 22
4.1 生产成本预测、决策与预算控制制度设计 22
4.1.1 生产成本预测制度设计 22
4.1.2 生产成本决策控制制度设计 23
4.1.3 生产成本预算控制制度设计 26
4.2 生产成本执行过程控制设计 28
4.3 生产成本核算控制设计 29
结束语 30
致谢 31
参考文献 32
17000字
摘 要
成本核算能够正确、及时地核算产品实际譆@杀竞偷ノ怀杀荆峁┱返某杀臼荩笠稻霾咛峁┛蒲б谰荩⒔枰钥己顺杀炯苹葱星榭觯酆戏从称笠档纳芾硭健３杀究刂剖窃擞孟低彻こ痰脑矶云笠翟谏讨蟹⑸母髦趾姆呀屑扑恪⒌鹘诤图喽降墓蹋币彩且桓龇⑾直∪趸方冢诰蚰诓壳绷Γ罢乙磺锌赡芙档统杀就揪兜墓獭？蒲У刈橹凳┏杀究刂疲梢源俳笠蹈纳凭芾恚渚疲嫣岣咂笠邓刂剩蛊笠翟谑谐【赫幕肪诚律妗⒎⒄购妥炒蟆�
哈尔滨xx电器成本核算及控制制度设计是从成本核算方法的选择、成本核算主要科目设计、成本项目的设计、生产费用分配标准、要素费用的分配计算及业务处理、产成品成本计算及业务处理、生产成本预测、决策与预算控制制度设计、生产成本执行过程控制设计、生产成本核算控制设计几方面进行设计。能够更好的反应哈尔滨xx电器的生产经营管理水平，有助于提高生产要素营运效果,实现生产耗费与补偿的统一，促进生产要素合理流动，实现社会资源优化配置。
【关键词】 成本核算方法 成本核算 成本控制
Abstract
The cost keeping is able to adjust accounts of actual total cost of product and unit cost correct , timely , provides the correct cost data , is that enterprise managerial decisionmaking provides scientific basis for something , uses it to check cost plan states of execution , to reflect the enterprise turn out managerial and administrative expertise synthetically and. That cost is controlled is to apply the system engineering principle to be giving birth to a child to enterprise manage various happening in process consumes go along the process secretly scheming against , measuring and supervising, process being also that one discovers a weak link , excavates an internal potential , seeks all possibility cost reduction approach at the same time. Science field organization puts cost into practice under the control of, can boost enterprise improving management and administration , change management system , improve enterprise quality all round, make enterprise exist under the market competition environment , develop and expand.
Harbin Electric sea. cost keeping and design controlling system are that the choice from cost keeping method , cost core basis system design , cost project design , cost keeping method design , production cost assigns standard design , cost account and carrying over business treatment technological process design, cost of production forecast, decision-making and budget under the control of system design, cost of production carry out process control design, give birth to a child cost keeping under the control of design almost aspect be in progress design that. Production management control of Harbin Electric sea level being able to more well, help raise the result producing a key element servicing , come true producing the unification consuming with make up for, boost essential productive factors being on the move rationally , realize society most optimum distribution of resources.
Keywords Cost keeping method Cost keeping Cost is controlled
目 录
摘要 I
Abstract II
第1章 哈尔滨xx电器概况 1
1.1 公司自然情况 1
1.2 公司经济现状 1
第2章 哈尔滨xx电器成本核算方法的选择 2
2.1 成本核算方法 2
2.1.1 品种法 2
2.1.2 分批法 3
2.1.3 分步法 3
2.2 成本核算方法的选取 4
第3章 哈尔滨xx电器成本核算制度设计 7
3.1 成本核算的主要科目设计 7
3.2 成本项目的设计 8
3.3 生产费用分配标准 8
3.4 要素费用的分配、计算及业务处理 9
3.4.1材料费用的分配、计算及业务处理 9
3.4.2外购动力费用的分配、计算及业务处理 11
3.4.3工资费用的分配、计算及业务处理 12
3.4.4折旧费用的分配、计算及业务处理 14
3.5 辅助生产费用分配、计算及业务处理 15
3.6 制造费用的分配、计算及业务处理 17
3.7 完工产品与在产品之间费用的分配、计算及业务处理 18
3.8 产成品成本计算及业务处理 20
第4章 哈尔滨xx电器生产成本控制制度设计 22
4.1 生产成本预测、决策与预算控制制度设计 22
4.1.1 生产成本预测制度设计 22
4.1.2 生产成本决策控制制度设计 23
4.1.3 生产成本预算控制制度设计 26
4.2 生产成本执行过程控制设计 28
4.3 生产成本核算控制设计 29
结束语 30
致谢 31
参考文献 32
