对成本计算方法若干问题新探讨论本模板.docVIP

分类号 密级 U D C 编号 （专）本科毕业论文(设计) 题目 对成本计算方法若干问题的新探讨 系 别 继续教育学院 专 业 名 称 会计 年 级 2010级 学 生 姓 名 王莉 学 号 2011503329 指 导 教 师 刘红玉 二0一0年五月摘要：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，都有十分重要的意义。随着计算机技术等高新技术的空前发展，先进管理理念的层出不穷，给企业带来了管理理念和管理技术的重大变革。与此同时，制造业的生产方式也从单一品种大批量的模式向多品种小批量的模式转变，企业面临的竞争空前激烈产品的质量和成本成为竞争的焦点，在质量难分高时，降低成本、加强成本控制成为企业管理的主要目标和核心工作。Abstract：The cost is the lowest compensation which in the value movement the enterprise requests, the cost accounting is affecting the country, the collective, personally the tripartite benefit assignment, simultaneously the cost accounting is also a complex project. Completes the cost accounting work, regarding reduces the cost, the expense, increases the profit of enterprise, enhances the enterprise to produce technical and the managerial and administrative expertise, as well as between the correct processing enterprise and national and other investors relation of distribution, has the very vital significance. Along with high technology and new technology and so on computer technology unprecedented development, manage the idea advanced emerging one after another incessantly, has brought the management idea and the managerial technique significant transformation to the enterprise. Meanwhile, the manufacturing industry production method also from the sole variety masss pattern to the multi-variety small batchs pattern transformation, the competition which the enterprise faces unprecedented intense. The product quality and the cost have become the competition focal point, when quality difficult minute high, reduces the cost, to strengthen the cost control for the business management essential target and the core work. The cost accounting method