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化工企业成本费用核算及控制研究
目录
摘 要·····································································1
关键词 ···································································1
1成本控制与核算在化工企业中的作用 ·······································1
1.1是企业增加盈利的根本途径,直接服务于企业的目的 ······················1
1.2是抵抗内外压力、求得生存得主要保障 ··································2
1.3有助于企业生产管理水平的提高,是企业发展的基础 ······················2
2成本控制与核算存在的业务风险点 ·········································2
2.1战略风险·····························································2
2.2经营风险·····························································2
2.3财务风险·····························································2
3加强成本费用管理的基础工作 ·············································2
3.1加强预算管理 ························································3
3.2健全原始记录 ························································3
3.3严格计量、检验工作 ··················································3
3.4健全物资的收发、保管、领退和清查盘点制度 ····························3
3.5实行统一的成本结算期 ················································3
4成本控制与核算的业务流程步骤 ·········································3
4.1成本费用预测 ························································3
4.2成本费用计划的编制···················································4
4.3成本费用控制与监督···················································4
4.4成本费用核算 ························································5
4.4.1成本费用核算对象··················································5
4.4.2焦化成本核算的方法················································5
4.4.3配合煤成本计算 ···················································5
4.4.4炼焦阶段产品成本计算分两个步骤进行 ·······························5
4.5成本费用分析 ························································6
4.6要加强成本费用完成情况的考核·········································6
5结语····································································7
化工企业成本费用核算及控制研究
摘要:由于多次遭遇经济危机,化工企业面临的竞争更加激烈,要提高企业的经济效益,把控制成本摆放在最突出的位置上。化工企业属连续性生产的流程型企业,在实际生产管理过程中,保证生产线稳定、满负荷生产是企业安全生产、环境得以保护的需要,也是降低产品消耗、降低成本的前提和关键。在激烈的市场竞争中,很多产品供大于求,产品价格下降,使得企业不仅要降
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