品种法的运用.docVIP

毕业设计（论文、作业） 毕业设计（论文、作业）题目： 论橡胶制品企业成本核算方法的运用及建议 分校（站、点）： 徐汇财贸分校 年级、专业： 2010秋会计学 教育层次： 开放本科 学生姓名： 康燕 学 号： 1031001256489 指导教师： 袁佩珍 完成日期： 2012年10月10日 目 录 中文摘要、关键词 I Abstract and Key words II 文献综述 III 引言 1 一、橡胶制品企业成本核算方法的具体运用 1 （一）上海荣南橡胶制品有限公司概况 1 （二）举例说明橡胶制品企业品种法的具体运用 5 二、橡胶制品企业利用品种法进行成本核算的缺点 6 三、建议采取品种法与分步法两种核算方法综合运用 7 四、结论 8 参考文献 8 致谢 9 内容摘要 成本核算是指对生产经营管理费用的发生和产品成本的形成所进行分配。成本核算方法应和一定的经济环境相适应本Abstract Cost accounting is refers to the production and business operation management cost of occurrence and the formation of the product cost on distribution. Cost accounting methods should be certain economic environment, cost accounting is an important work of cost management and cost accounting correct or not, directly affect the enterprise cost forecast, plan, assessment, analysis and improvement and control work. At the same time also to the enterprise cost decision-making and management decision is correct or not have a significant impact, good cost management is an important guarantee of corporate profits. Under the condition of market economy, xiangsu products industry more and more competition, enterprises should choose to suit according to the actual situation of our enterprise cost accounting method. This paper introduces the principle and method of cost accounting, and according to the rubber products enterprises profession characteristic, introduced the steps of cost accounting, analyzes the concrete application method of varieties. And put forward according to the characteristics of rubber product industry put forward variety method and fractional step method of comprehensive use. Key words : Cost accounting method; Rubber products enterprise; Variety method; 文献综述 张琳琳（2011）成本是价值运动中企业要求的最低补偿,成本核算影响着国家、集体、个人三方的利益分配,同时成本核算又是一项复杂的工程。做好成本核算工作,对于降低成本、费用,增加企业利润,提高企业生产技术和经营管理水平,以及正确处理企业与国家和其他投资者之间的分配关系,都有