管理成本会计设计探究.doc

实践环节 管理成本会计课程设计 学 院 会计学院 专 业 会计学 班 级 学号姓名 指导教师 贾 勇  目 录 案例一 纺织厂成本核算案例············································2 案例二 BBC公司完全成本计算法与变动成本计算法案例···················5 案例三 某特钢企业的工序加工费分配案例·······························7 案例四 关于马钢三铁厂是否停产的决策案例·····························10 案例五 某特钢企业将制造费用当成变动成本导致错误决策的后果案例·······14 案例六 凯茜·怀斯案例分析···········································17 案例七 格力空调的专业化经营决策案例·································19 案例八 四川长虹“以成本为中心”的竞争战略案例·························23 上机报告····························································35