成本报表及成本分析的实质.docVIP

成本报表及成本分析的实质 摘 要 在我国财务会计制度与国际会计惯例接轨之际，一些传统会计方法因其自身缺点，显然已无法适应时代步伐，逐渐被本学科许多前沿的研究成果所取代。本文参考了国内外有关成本会计的资料，发现现代会计在传承前人成果的同时更注重突显其实用性。因此，本文 ... p摘nbsp; 要br / 在我国财务会计制度与国际会计惯例接轨之际，一些传统会计方法因其自身缺点，显然已无法适应时代步伐，逐渐被本学科许多前沿的研究成果所取代。本文参考了国内外有关成本会计的资料，发现现代会计在传承前人成果的同时更注重突显其实用性。因此，本文在提高理论知识水平时也着重了处理方法和应用技能。将理论与实践紧密结合，整体上采用了ldquo;一对一rdquo;的模式，即一种分析方法对应一个企业实例，并且标注了每种方法的优缺点，搭建了从理论到实践的桥梁，使理论不再空洞，缺乏操作性和可行性。实践有了充实的理论作指导更有方向性和目的性。具体内容由四部分构成。第一部分，初步介绍了成本报表的基本理论，其中包括了成本报表的内容、特点、种类等。第二部分，对主要成本报表的具体编制作了详尽的说明，第三部分，简要、系统地列示了成本分析的涵义、任务及分析方法等。第四部分，以对成本报表进行实例分析作为本文的结尾。br / 本文力求简明扼要地揭示成本报表及成本分析的实质，希望有助于企业管理人员了解企业内部情况，并进行分析、考核，从而寻找出降低成本，提高企业经济效益的途径。br / br / 关键词：成本，成本报表，成本分析br / br / Cost Statement and Cost Analysis br / Abstractbr / When our nation financial accounting disciplines are integrating with international convention, because of their shortcomings, some traditional accounting methods obviously cannot keep the paces of the era, and are replaced by the research results of a lot of front disciplines gradually. Consulting domestic and international cost accounting materials, this paper finds out that modern accounting both passes on forefathers achievement and pays much attention to its practicability. So, this paper focuses on the methods and the skills while improving the level of the theory. Combining theory with practice closely, this paper adopts the quot;one to onequot; mode on the whole, that is a kind of analytical method corresponds to a case of an enterprise, and marks the advantages and disadvantages of each kind of method. This method puts up the bridge from theory to practice, and eliminate the cavity that the theory is lack of operating and feasibility. Practices have substantial theory have directionality and purpose to instruct. The concrete content is formed by four parts. The first part introduces the basic theories of cost statement, including content, characteristic, category, etc. The second part analyzes how to make main cost statement in details. The third part itemiz