淮 阴 工 学 院 论文供参考学习.doc

淮 阴 工 学 院 毕 业 论 文 作 者: 林琳 学 号： 1111821136 学 院: 经济管理学院 专 业: 财务管理 题 目: 浅谈作业成本在我国企业的应用 指导者： (姓 名) (专业技术职务) 评阅者： (姓 名) (专业技术职务) 2113 年 12 月 毕业论文中文摘要 随着社会发展，企业的生产经营各个方面都在进行技术改造，计算机技术和自动化设备被广泛的应用，越来越多的高新技术应用到企业中，企业的制造环境发生巨大地变化，同时使成本核算环境发生变化，传统的成本计算方法提供的成本信息与实际脱节，越来越不能满足企业者管理的需要。为了解决这些问题，社会各界都在需找更新更准确的核算产品成本的方法，成本管理师提高企业竞争力的关键，找到一种合适的成本计算方法是现在需要解决的关键问题。作业成本法是西方国家于上世纪八十年代末开始研究、在制造企业首先应用起来的一种全新的企业管理理论和方法。作业成本法相比传统的制造成本法有更准确地成本信息、更好的产销模式、更好的作业核算方法、更合理的内部管理及战略等优点，能满足企业管理的需求，与时俱进 。 关键词 制造企业，作业成本法，传统成本法 毕业论文外文摘要 Title Introduction to Homework Cost in Our Country Enterprise Applications Abstract Along with the social development, the production and operation of the enterprise technical renovation, in all aspects of computer technology and automation equipment is widely used, more and more high and new technology applied to the enterprise, the enterprise manufacturing environment changes greatly, make cost accounting environment changes at the same time, the traditional cost calculation method of the cost of information and the actual disconnect, more and more cannot satisfy the needs of entrepreneurs management. In order to solve these problems, the social from all walks of life are looking to update more accurate calculation method of product cost, cost management to enhance the competitiveness of enterprises, the key, find an appropriate cost calculation method is now need to solve the key problems. Homework cost method is a western country in the late 1980 s started the research and application in manufacturing enterprises first of a new enterprise management theory and method. Homework cost method compared with the traditional manufacturing cost method has more accurate cost information, better production and marketing mode, a more reasonable internal management and strategic advantages, to meet the needs of enterprise management, ad