摘 要
隨著市場(chǎng)經(jīng)濟(jì)的深入，航空公司間的競(jìng)爭(zhēng)進(jìn)一步加劇，依靠高票價(jià)獲取高額利潤(rùn)的機(jī)會(huì)越來(lái)越少，特別是我國(guó)對(duì)外開(kāi)放第三、四、五航權(quán)后，國(guó)外航空公司進(jìn)入國(guó)內(nèi)市場(chǎng)參與競(jìng)爭(zhēng)，加上一些“低成本”航空公司的成立，國(guó)內(nèi)航空市場(chǎng)發(fā)生了深刻的變革，航空公司面臨“低票價(jià)、高質(zhì)量、方便快捷”的市場(chǎng)要求。企業(yè)要想在這種激烈的競(jìng)爭(zhēng)環(huán)境中立于不敗之地，就必須挖掘自身的競(jìng)爭(zhēng)優(yōu)勢(shì)。而對(duì)于一個(gè)成熟的行業(yè)，成本是企業(yè)最核心的競(jìng)爭(zhēng)力。因此，運(yùn)輸成本費(fèi)用的高低就成為航空公司競(jìng)爭(zhēng)成敗的關(guān)鍵，也成為航空公司實(shí)力強(qiáng)弱的標(biāo)志之一。
本設(shè)計(jì)通過(guò)對(duì)xxxx分公司的運(yùn)輸成本核算模式選擇，運(yùn)輸成本核算的具體科目、會(huì)計(jì)憑證、會(huì)計(jì)賬簿、具體賬務(wù)處理，成本內(nèi)部控制等內(nèi)容的設(shè)計(jì)，規(guī)范了企業(yè)的運(yùn)輸成本核算?？梢允蛊髽I(yè)有效的降低運(yùn)輸成本，有效的加強(qiáng)成本的內(nèi)部控制，并能提高企業(yè)抗風(fēng)險(xiǎn)能力和盈利能力，最終實(shí)現(xiàn)企業(yè)的可持續(xù)發(fā)展。

【關(guān)鍵詞】 運(yùn)輸成本 運(yùn)輸成本模式 運(yùn)輸成本核算 內(nèi)部控制













Abstract
With the deepening of the market economy, the competition between airlines further intensifies, rely on high ticket prices up profits have fewer opportunities, especially after China’s opening up 3,4,5 in the air right after the foreign airlines into the domestic market to participate in competition, plus some “l(fā)ow cost” aviation establishment of the company, domestic air market changed, airlines face “l(fā)ow fares, high quality, convenient and quick” market requirements. Enterprise want to the competitive environment in an invincible position, we must dig their own competitive advantage. And for a mature industry, cost is the core competitiveness of the enterprise. Therefore, the discretion of the transportation cost airlines will be crucial to the success of competition, also become the airline of the strength of the mark of strength.
The design of the branch of Inner Mongolia by Air China transportation cost accounting pattern choice transportation cost accounting of the specific subjects accounting vouchers account books accounting treatment cost specific content such as design of internal control, and standardized enterprise transportation cost. Effectively reduce transportation cost, more cost effective internal control and improve the ability to resist risks and enterprise profitability and realize the sustainable development of the enterprise.

Key words transportation cost transportation cost mode transportation cost
accounting internal control





目 錄
摘要 I
Abstract II

第1章 xxxx分公司概況 1
1.1 自然概況 1
1.2 經(jīng)營(yíng)概況 1
第2章 xxxx分公司運(yùn)輸成本控制模式選擇與論證 3
2.1 成本控制模式分類 3
2.1.1 傳統(tǒng)成本控制模式 3
2.1.2 現(xiàn)代成本控制模式 4
2.2 xxxx分公司運(yùn)輸成本模式的選擇與論證 6
第3章 xxxx分公司運(yùn)輸成本核算設(shè)計(jì) 8
3.1 運(yùn)輸成本核算會(huì)計(jì)科目設(shè)計(jì) 8
3.2 運(yùn)輸成本核算會(huì)計(jì)憑證設(shè)計(jì) 10
3.2.1原始憑證的設(shè)計(jì) 10
3.2.2記賬憑證的設(shè)計(jì) 13
3.3 運(yùn)輸成本核算會(huì)計(jì)賬簿設(shè)計(jì) 14
3.3.1總賬設(shè)計(jì) 15
3.3.2明細(xì)賬設(shè)計(jì) 15
3.4 運(yùn)輸成本核算的賬務(wù)處理設(shè)計(jì) 16
3.4.1直接運(yùn)輸成本的賬務(wù)設(shè)計(jì) 16
3.4.2 間接運(yùn)輸成本的賬務(wù)設(shè)計(jì) 18
第4章 xxxx分公司運(yùn)輸成本內(nèi)部控制制度設(shè)計(jì) 21
4.1 運(yùn)輸成本預(yù)算控制體系設(shè)計(jì) 22
4.2 執(zhí)行控制設(shè)計(jì) 23
4.3 內(nèi)部審計(jì)控制設(shè)計(jì) 25
4.4 信息反饋系統(tǒng)設(shè)計(jì) 25

結(jié)束語(yǔ) 27
致謝 28
參考文獻(xiàn) 29

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