《鄢陵县绿佳花木有限公司成本核算研究毕业论文》.doc

本科生毕业论文 鄢陵县绿佳花木有限公司成本核算研究 学 院 经济与管理学院 专 业 工商管理（会计方向） 2015年 4 月  鄢陵县绿佳花木有限公司成本核算研究 摘要 改革开放以来，随着居民生活水平的提高，居民对花木的消费量也随之增加，在这种背景下，花木企业逐渐兴起。但是，我国的花木企业及花木市场起步较晚，并且受传统农业生产模式及不成熟的企业管理的影响，发展速度较慢。由于我国花木企业在成本核算当中大都存在着成本管理的协调性差，无法对产品成本进行准确核算，核算方法较为落后等问题，从而导致了很多花木企业连年亏损，也不利于花木企业的可持续发展。所以花木企业要想获得利润，实现企业可持续发展，就必须重视成本核算，正确认识成本核算在企业中的地位，建立以成本核算为核心的企业管理体系。 本文以绿佳花木企业在成本核算时出现的问题为依据，通过“发现问题—分析问题—解决问题”的研究模式，把如何解决绿佳公司在成本核算中出现的问题作为研究目标，通过强化企业对成本管理的意识，引导企业有效建立健全成本核算制度，努力改善企业的成本核算方法，细化并规范成本项目，提高企业成本核算的准确性和科学性。 关键词：成本核算；作业成本法；责任中心成本  ABSTRACT In recent years, with the improvement of residents living standards, the residents consumption of flowers and trees also increase, in this context, flowers and trees enterprises emerge gradually. Compared with foreign mature flowers and trees enterprises and flowers and trees market, China started relatively late, and with influence of the traditional agricultural production mode and the immature enterprise management, china develops relatively slowly. Flowers enterprises in our country commonly exist the problem of bad cost management coordination, and they cant accurate product cost accounting, backward accounting methods etc. these problems lead to a lot of flower companies is thriving on the surface, but is loss-making in fact , this phenomenon is not in favor of the flowers and trees companies’ sustainable development .Therefor, if enterprises want to gain profit, realize the sustainable development, we must pay attention to enterprise cost accounting, understanding the status of cost accounting in the enterprise correctly, establishing a cost accounting as the core of enterprise management system. This paper is based on the problems of cost accounting appeared in flowers and trees enterprises, through found the problem, analysis problem, problem-solving mode of study, treating “how to solve the problems” arising from the flowers and trees enterprises in cost acc