化工企业成本费用核算及文控制研究.docVIP

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，化工企业必须开拓思路、扩大信息、调整战略、突出优势，把控制成本摆放在最突出的位置上。根据《会计法》、《企业会计准则》和国家有关规定，结合炼焦行业生产特点和炼焦化学工业企业成本核算规程，对成本费用实施全过程、全方位、全员化控制，合理归集、分配、摊提