中小制造型企业成本费用内部控制研究毕业论文.docVIP

毕业论文 （20_ _届） 中小制造型企业成本费用内部控制研究 摘 要 制造型企业在市场经济中占有重要的地位，对经济增长有着一定的影响。但是随着经济的恢复，增长速度加快，通货膨胀加剧，物价工资不断上涨，使企业面临着巨大压力。由此可见成本费用的控制对企业来说尤为重要。尤其对于中小型的制造企业来说，随着成本的不断增加，利润空间的减少，导致企业管理者意识到成本费用的控制与管理对企业的今后发展起着重要的作用，影响着企业长期稳定的发展。本文就针对现阶段企业的成本费用具体情况进行分析，说明成本费用内部控制应注意的问题、控制的薄弱环节和强调指出成本费用内部控制的关键控制点。同时采用案例分析的方法，以温州市平阳美兴华有限公司为研究对象，描述分析该企业的成本费用控制现状，对不足之处提出建议并进行成本费用内部控制的设计，希望能够让企业在激烈的竞争中合理高效的使用成本费用，提高竞争实力，从战略长期的角度来实现经济效益的提高。 关键词：Abstract Manufacturing enterprises in the market economy play an important role, and have a certain impact on economic growth. But with the economic recovery, growth has accelerated, inflation, prices and wages continue to rise, enterprises are facing tremendous pressure. This shows that cost control is particularly important for enterprises. Especially for small and medium manufacturing enterprises, with rising costs, reduced profit margins, leading to cost conscious business managers control and manage the future development of enterprises play an important role in influencing long-term stability of enterprises development. In this paper, the cost for the current business situation analysis, that cost should pay attention to the problems of internal control, the control weaknesses and stressed that the cost of internal control critical control points. At the same time the method of case analysis to Meixinghua Co., Ltd. Wenzhou Pingyang United States as the research object, describe and analyze the cost of control of the business situation, make recommendations on the shortcomings and make the design of internal controls cost, hoping to make enterprises intense competition in the rational and efficient use costs, improve competitiveness, from a strategic long-term perspective to achieve economic efficiency. Keywords: Small and Medium Manufacturing Enterprises ; Cost ; Internal Control ; Critical Control Point目 录引 言 1 1相关理论综述 2 1.1 成本费用概述 2 1.2内部控制概述 2 1.3 成本费用内部控制相关理论概述 3 2 制造型企业行业特征及成本费用内部控制现状 5 2.1 制造型企业行业特征 5 2.2 成本费用内部控制现状 5 2.2.1 原材料控制现状 6 2.2.2 直接人工