畢業(yè)設(shè)計(jì)，本人書(shū)寫(xiě)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)，19000字左右。介紹：
目錄
摘要 I
ABSTRACT II
第1章 企業(yè)概況 3
1.1企業(yè)概況介紹 3
1.1.1企業(yè)自然概況 3
1.1.2企業(yè)組織結(jié)構(gòu) 4
第2章成本核算方法的選擇 6
2.1成本核算方法的種類(lèi) 6
2.2成本核算的原則 6
2.2.1合法性原則 6
2.2.2權(quán)責(zé)發(fā)生制原則 7
2.2.3一貫性原則 7
2.2.4重要性原則 7
2.3成本核算方法選擇 7
2.3.1品種法的特點(diǎn) 8
2.3.2品種法適用范圍 8
2.3.3品種法計(jì)算程序 8
第3章成本核算基礎(chǔ)工作設(shè)計(jì) 10
3.1成本定額管理制度設(shè)計(jì) 10
3.1.1制定定額成本 10
3.1.2按定額成本目標(biāo)值降低產(chǎn)品制造成本水平 11
3.1.3利用因素分析法解決定額成本法的計(jì)算問(wèn)題 12
3.2成本原始記錄設(shè)計(jì) 15
3.2.1原始憑證審核要點(diǎn) 15
3.2.2成本原始記錄 17
3.3制定內(nèi)部計(jì)劃價(jià)格設(shè)計(jì) 17
3.3.1內(nèi)部結(jié)算價(jià)格定義 17
3.3.2內(nèi)部市場(chǎng)價(jià)格設(shè)計(jì) 18
3.3.3價(jià)格測(cè)算階段 19
3.3.4后期調(diào)整階段 19
3.3.5確認(rèn)測(cè)算對(duì)象 20
3.3.6選擇測(cè)算方法 20
第4章成本核算程序設(shè)計(jì) 21
4.1成本核算程序流程圖設(shè)計(jì) 21
4.2成本核算項(xiàng)目的設(shè)計(jì) 21
4.2.1xx市南山煤礦成本核算特點(diǎn) 21
4.2.2xx市南山煤礦成本核算項(xiàng)目需完善的地方 23
4.2.3完善后的煤炭企業(yè)成本核算項(xiàng)目 23
4.2.4煤炭成本的構(gòu)成 23
4.3成本核算科目、憑證、報(bào)表的設(shè)計(jì) 24
4.3.1調(diào)整煤炭成本項(xiàng)目構(gòu)成 24
4.3.2新增成本項(xiàng)目的核算 25
4.3.3成本核算的憑證設(shè)置 26
4.3.4成本核算報(bào)表的計(jì)算內(nèi)容 27
4.4成本核算程序設(shè)計(jì) 27
結(jié)論 29
致謝 30
參考文獻(xiàn) 31
摘要
隨著社會(huì)的發(fā)展，煤炭企業(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，目前xx市南山礦中的成本管理存在諸多問(wèn)題，有待于進(jìn)一步的改進(jìn)。與此同時(shí)，隨著生產(chǎn)技術(shù)的日趨先進(jìn)，煤炭成本中的間接成本所占的比重越來(lái)越大，傳統(tǒng)的成本計(jì)算方法將導(dǎo)致企業(yè)成本信息的扭曲，脫離實(shí)際。本文設(shè)計(jì)了基于作業(yè)成本法的xx市南山煤礦成本核算制度。

關(guān)鍵詞： 成本核算 煤炭企業(yè)

Abstract

With the development of society, the technical barriers between coal enterprises, between enterprise and the increasingly fierce competition, the importance of the competition in cost is more and more obvious. At present, however, the cost management of nanshan mine hegang, there exist many problems, needs to be further improved. Meanwhile, with advanced production technology of coal cost of indirect cost, increasing the proportion of the traditional cost calculation method will lead to cost of enterprise information distortion, divorced from reality. But the activity-based costing method can make up for the deficiency is very good. This paper designs the activity-based costing method based on the hegang coal cost accounting system in nanshan.
Hegang coal cost of nanshan analyzed, For cost accounting methods are discussed, and the operating characteristics of nanshan mine hegang, chose the activity-based costing method as the basic method of design cost accounting, Based on the design of the activity-based costing method in nanshan hegang coal cost accounting system.
Key words：Cost accounting system，Coal Enterprises，Quota Management System