摘 要

成本核算作為成本會(huì)計(jì)中最核心的模塊，是進(jìn)行成本預(yù)測(cè)、成本計(jì)劃、成本分析、成本控制、成本管理的基礎(chǔ)，核算數(shù)據(jù)的準(zhǔn)確性和及時(shí)性，對(duì)企業(yè)及時(shí)修改經(jīng)營(yíng)管理策略、減少?zèng)Q策失誤起到了重要的作用。隨著社會(huì)的發(fā)展，啤酒企業(yè)間的技術(shù)壁壘越來(lái)越低，企業(yè)之間的競(jìng)爭(zhēng)愈來(lái)愈激烈，因而成本在競(jìng)爭(zhēng)中的重要性也就越來(lái)越明顯。然而，XXX啤酒有限公司成本管理存在諸多問(wèn)題，有待于進(jìn)一步的改進(jìn)。
本設(shè)計(jì)基于XXX啤酒有限公司成本核算現(xiàn)狀，在比較各種方法的基礎(chǔ)上選用分步法，從核算原則、會(huì)計(jì)科目、具體核算等對(duì)該公司的成本核算進(jìn)行了設(shè)計(jì)。從而對(duì)改善經(jīng)營(yíng)管理，提高經(jīng)濟(jì)效益，最終實(shí)現(xiàn)企業(yè)經(jīng)營(yíng)目標(biāo)——提高企業(yè)成本核算有著極為重要的現(xiàn)實(shí)意義。

【關(guān)鍵詞】 XXX啤酒有限公司 成本核算 逐步結(jié)轉(zhuǎn)分步法












Abstract

Summary of costing as a cost accounting in the core module is a cost forecasting， cost planning， cost analysis， cost control， cost management based on accounting data accuracy and timeliness of enterprise management strategy be revised to reduce the decision-making errors played an important role. With the social development， technical barriers between beer companies getting lower and lower， more and more fierce competition among enterprises， and thus the importance of cost in the competition will become increasingly evident. However， the Harbin Beer Group， cost management， there are many issues to be further improved.
Harbin Beer Group， the design is based costing situation， in the comparison of different methods based on the selection of sub-step， from the accounting principles， accounting subjects， such as the specific accounting of the company's cost accounting is designed. And thus improve management， increase economic efficiency， and ultimately achieve business goals - to improve corporate cost accounting has a very important practical significance.


Keywords Harbin Beer Group cost accounting
carried forward step by step fractional step method
摘 要

成本核算作為成本會(huì)計(jì)中最核心的模塊，是進(jìn)行成本預(yù)測(cè)、成本計(jì)劃、成本分析、成本控制、成本管理的基礎(chǔ)，核算數(shù)據(jù)的準(zhǔn)確性和及時(shí)性，對(duì)企業(yè)及時(shí)修改經(jīng)營(yíng)管理策略、減少?zèng)Q策失誤起到了重要的作用。隨著社會(huì)的發(fā)展，啤酒企業(yè)間的技術(shù)壁壘越來(lái)越低，企業(yè)之間的競(jìng)爭(zhēng)愈來(lái)愈激烈，因而成本在競(jìng)爭(zhēng)中的重要性也就越來(lái)越明顯。然而，XXX啤酒有限公司成本管理存在諸多問(wèn)題，有待于進(jìn)一步的改進(jìn)。
本設(shè)計(jì)基于XXX啤酒有限公司成本核算現(xiàn)狀，在比較各種方法的基礎(chǔ)上選用分步法，從核算原則、會(huì)計(jì)科目、具體核算等對(duì)該公司的成本核算進(jìn)行了設(shè)計(jì)。從而對(duì)改善經(jīng)營(yíng)管理，提高經(jīng)濟(jì)效益，最終實(shí)現(xiàn)企業(yè)經(jīng)營(yíng)目標(biāo)——提高企業(yè)成本核算有著極為重要的現(xiàn)實(shí)意義。

【關(guān)鍵詞】 XXX啤酒有限公司 成本核算 逐步結(jié)轉(zhuǎn)分步法












Abstract

Summary of costing as a cost accounting in the core module is a cost forecasting， cost planning， cost analysis， cost control， cost management based on accounting data accuracy and timeliness of enterprise management strategy be revised to reduce the decision-making errors played an important role. With the social development， technical barriers between beer companies getting lower and lower， more and more fierce competition among enterprises， and thus the importance of cost in the competition will become increasingly evident. However， the Harbin Beer Group， cost management， there are many issues to be further improved.
Harbin Beer Group， the design is based costing situation， in the comparison of different methods based on the selection of sub-step， from the accounting principles， accounting subjects， such as the specific accounting of the company's cost accounting is designed. And thus improve management， increase economic efficiency， and ultimately achieve business goals - to improve corporate cost accounting has a very important practical significance.


Keywords Harbin Beer Group cost accounting
carried forward step by step fractional step method
摘 要

成本核算作為成本會(huì)計(jì)中最核心的模塊，是進(jìn)行成本預(yù)測(cè)、成本計(jì)劃、成本分析、成本控制、成本管理的基礎(chǔ)，核算數(shù)據(jù)的準(zhǔn)確性和及時(shí)性，對(duì)企業(yè)及時(shí)修改經(jīng)營(yíng)管理策略、減少?zèng)Q策失誤起到了重要的作用。隨著社會(huì)的發(fā)展，啤酒企業(yè)間的技術(shù)壁壘越來(lái)越低，企業(yè)之間的競(jìng)爭(zhēng)愈來(lái)愈激烈，因而成本在競(jìng)爭(zhēng)中的重要性也就越來(lái)越明顯。然而，XXX啤酒有限公司成本管理存在諸多問(wèn)題，有待于進(jìn)一步的改進(jìn)。
本設(shè)計(jì)基于XXX啤酒有限公司成本核算現(xiàn)狀，在比較各種方法的基礎(chǔ)上選用分步法，從核算原則、會(huì)計(jì)科目、具體核算等對(duì)該公司的成本核算進(jìn)行了設(shè)計(jì)。從而對(duì)改善經(jīng)營(yíng)管理，提高經(jīng)濟(jì)效益，最終實(shí)現(xiàn)企業(yè)經(jīng)營(yíng)目標(biāo)——提高企業(yè)成本核算有著極為重要的現(xiàn)實(shí)意義。

【關(guān)鍵詞】 XXX啤酒有限公司 成本核算 逐步結(jié)轉(zhuǎn)分步法












Abstract

Summary of costing as a cost accounting in the core module is a cost forecasting， cost planning， cost analysis， cost control， cost management based on accounting data accuracy and timeliness of enterprise management strategy be revised to reduce the decision-making errors played an important role. With the social development， technical ba..