ZD硅业有限公司成本控制体系研究-会计专业论文.docxVIP

万方数据 万方数据 Research on The Cost Control System of ZD Silicon Industry Co.,Ltd. A thesis submitted to Xi’an University of Technology in partial fulfillment of the requirements for the degree of Master of Professional Accounting By Yuehan Zou Supervisor: Prof. Suicheng Li Enterprise Supervisor: Fuming Gao (Professional Accounting) March 2015 独创性声明 摘要 I 西安理工大学会计硕士学位论文 II ABSTRACT ABSTRACTT Title: Research on The Cost Control System of ZD Silicon IndustηCo. Ltd. Major: Master of Accounting Name: Yuehan Zou Supervisor: Prof. Suicheng Li Business Supervisor: Prof.Fuming Li Sig … Signature牛Aι ABSTRACT Effective way to improve the economic efficiency of enterprises is the open source throttling，open source is conditioned by many factors inside and outside the enterprise，the throttle is dependent on the enterprise internal management. Therefore，cost control is a powerful weapon to adapt to the development of science and technology，enhance the competitiveness of enterprises，achieve business strategy. At present ，under the condition of existing resources，how to build a cost control system，to the enterprise production and business operation in the process of production to guide，restrict and supervise the labor cost， decr巳ase cost and improve the economic benefit is the main problem of ZD silicon industry co.，Ltd. Based on the extensive investigation and on the basis of a large co!lection of data，by using the combined method of theory and practice ，cost control system of ZD silicon industry is studied in this paper. First of a!l， conduct an overal! introduction of ZD silicon industry company，the introduction includes the product of ZD company process， organization structure，financial status，management mode and cost composition . Th巳n have a detailed description of the current implementation of ZD silicon industry company cost control system and the functional departments. Secondly，it is pointed out that the probl巳ms of goal setting，decomposition ，imp