畢業(yè)設(shè)計(jì)，本人書寫論文多年，上傳作品為畢業(yè)合格作品，完整內(nèi)容。格式標(biāo)準(zhǔn)，15600字左右。介紹：
摘 要
隨著市場經(jīng)濟(jì)的不斷發(fā)展和完善，行業(yè)之間、企業(yè)之間的競爭越發(fā)激烈，所以加強(qiáng)成本管理是企業(yè)實(shí)現(xiàn)利潤最大化的重要手段之一。成本核算與成本預(yù)測、成本計(jì)劃、成本控制、成本分析和成本考核有機(jī)的構(gòu)成了成本管理系統(tǒng)。如何組織好成本核算，對全面提高企業(yè)管理水平，落實(shí)企業(yè)各部門經(jīng)濟(jì)責(zé)任制，提高企業(yè)經(jīng)濟(jì)效益，有很大的推動(dòng)作用。而基礎(chǔ)管理的中心環(huán)節(jié)就是搞好成本核算和企業(yè)內(nèi)部控制管理，只有這樣才能使成本降低，才能以最少的消耗取得最大的經(jīng)濟(jì)效益。
基于對xx油田建設(shè)集團(tuán)有限責(zé)任公司的認(rèn)知，發(fā)現(xiàn)公司現(xiàn)階段面臨的問題是：施工成本過高，在施工過程中成本管理機(jī)制尚不完善，從而大大降低了企業(yè)的經(jīng)濟(jì)效益。根據(jù)新會(huì)計(jì)準(zhǔn)則中提到的增加企業(yè)利潤、降低企業(yè)成本以及對會(huì)計(jì)基礎(chǔ)工作的完善這幾項(xiàng)內(nèi)容來看，加強(qiáng)企業(yè)的會(huì)計(jì)核算和內(nèi)部控制是必要的。因此，為了降低xx油田建設(shè)集團(tuán)有限責(zé)任公司的施工成本，為了進(jìn)一步挖掘公司內(nèi)部潛力，為了能讓公司在工程施工市場競爭日趨激烈、任務(wù)不足的情況下在競爭中取勝。所以在結(jié)合新會(huì)計(jì)準(zhǔn)則及xx油田建設(shè)集團(tuán)責(zé)任有限公司的實(shí)際情況下，對其成本核算進(jìn)行會(huì)計(jì)制度設(shè)計(jì)。其內(nèi)容包括四個(gè)部分：第一部分公司概況，第二部分公司核算方法的選擇，第三部分公司核算制度設(shè)計(jì)，第四部分公司內(nèi)部控制制度設(shè)計(jì)。
希望通過本設(shè)計(jì)能夠使xx油田建設(shè)集團(tuán)有限責(zé)任公司降低成本，強(qiáng)化內(nèi)部管理，使公司的利潤實(shí)現(xiàn)最大化。

關(guān)鍵詞：工程施工企業(yè) 成本核算 成本控制
Abstract
With continuous development and improve market economy, industries,between enterprises of the competition grew more and more violent, thus strengthening cost management is an important means to achieve maximum profit. the cost of accounting costs, planning and cost control costs and cost analysis and cost assessment organic constitute the cost management system. Of cost accounting and management of enterprises to improve the level of implementation of various departments, enterprises and enhance economic efficiency, there is a great push forward. the basis of the central administration is promoting costs calculation and the corporations internal control and management, only then can the costs lowered, and with minimal losses to maximize performance.
Of daqing oil field development group on the basis of a limited liability company cognitive and found that the present stage of the problem facing ： construction cost is too high, during construction cost management mechanism is not perfect, and thus greatly reduced the economy. According to the new accounting principles in reference to increased business costs and reduce the corporate profits, to the basic work of the few items to strengthen business accounting and internal control is necessary.Therefore, in order to lower construction costs, companies to tap internal potential, to make the company in the engineering construction market competition is fierce, the task of cases to win the competition. therefore, the combination of daqing oil field new accounting standards and construction of the group of limited practical circumstances, the development of accounting system design. it consists of four sections ： corporate overviews. the company's accounting method of accounting system design, the company, the internal control system design.
Hope that by the design of daqing oil field development group will make a limited liability company to reduce costs and improve internal management, the company's profit to achieve the maximization.

Keywords ： projects costing cost control of construction enterprises
目 錄

摘 要 I
Abstract II

第1章 xx油田建設(shè)集團(tuán)有限責(zé)任公司概況 1
1.1自然概況 1
1.2生產(chǎn)經(jīng)營概況 1
1.3組織機(jī)構(gòu) 2
第2章xx油田建設(shè)集團(tuán)有限責(zé)任公司成本核算方法的選擇 4
2.1成本核算方法的論證 4
2.1.1品種法 4
2.1.2分批法 5
2.1.3分步法 5
2.2公司成本核算方法的確定 6
第3章 xx油田建設(shè)集團(tuán)有限責(zé)任公司成本核算 7
3.1成本核算基礎(chǔ)工作設(shè)計(jì) 7
3.1.1會(huì)計(jì)科目設(shè)計(jì) 8
3.1.2會(huì)計(jì)憑證設(shè)計(jì) 9
3.1.3會(huì)計(jì)賬簿設(shè)計(jì) 11
3.1.4會(huì)計(jì)報(bào)表設(shè)計(jì) 12
3.2成本核算制度設(shè)計(jì) 14
3.2.1工程施工核算設(shè)計(jì) 14
3.2.2機(jī)械承包工程核算設(shè)計(jì) 15
3.2.3工程結(jié)算核算設(shè)計(jì) 15
第4章 xx油田建設(shè)集團(tuán)有限責(zé)任公司成本核算內(nèi)部控制制度設(shè)計(jì) 16
4.1施工成本核算制度設(shè)計(jì) 16
4.2施工費(fèi)用分配控制制度設(shè)計(jì) 17
4.3施工成本控制的途徑和方式設(shè)計(jì) 18

結(jié)束語 19
致謝 20
參考文獻(xiàn) 22