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)，23900字左右。介紹：
摘 要

隨著我國(guó)科技水平的提高，相當(dāng)一部分企業(yè)的生產(chǎn)已經(jīng)進(jìn)入計(jì)算機(jī)化、自動(dòng)化的階段，其成本計(jì)算與成本控制及業(yè)績(jī)?cè)u(píng)價(jià)方法面臨著前所未有的挑戰(zhàn)。作業(yè)成本計(jì)算，是立足于當(dāng)代高科技、以作業(yè)為基礎(chǔ)，融成本計(jì)算與成本控制于一體，并能與全面質(zhì)量管理和適時(shí)制生產(chǎn)系統(tǒng)緊密結(jié)合的一種核算方法。通過大量資料的收集，詳細(xì)分析了該企業(yè)成本計(jì)算與控制方法，并將作業(yè)成本法應(yīng)用于該企業(yè)。本設(shè)計(jì)首先對(duì)該企業(yè)進(jìn)行了主要概況的介紹；然后對(duì)對(duì)作業(yè)成本法理論進(jìn)行學(xué)論述，并指出傳統(tǒng)成本計(jì)算方法不再適應(yīng)企業(yè)組織生產(chǎn)、控制成本的需要，引出對(duì)本企業(yè)的作業(yè)成本核算設(shè)計(jì)以及體系設(shè)計(jì)，最后針對(duì)該企業(yè)設(shè)計(jì)了應(yīng)用作業(yè)成本法進(jìn)行成本核算的整個(gè)實(shí)施過程；最后在結(jié)束語部分對(duì)全文進(jìn)行了總結(jié)，并對(duì)作業(yè)成本法在該行業(yè)中的應(yīng)用進(jìn)行了展望。

【關(guān)鍵詞】 作業(yè)成本法 成本動(dòng)因 資源動(dòng)因 核算

Abstract

In recent years, as China's technology level, many portions of the production have d entered a computerized, automated stage, the cost calculation & control and performance eva luation methods is facing unprecedented challenges. Operating cost, who based on modern technology to work, based on financial cost and cost control in one, and with total quality management and JIT production system of a closely integrated accounting method. Huaqiang Mining Limited through a lot of data collection and research, a detailed analysis of the cost of the enterprise computing and control, and operating cost method used in the enterprise. The article first major overview of the enterprise's introduction; and then pairs of activity-based costing to learn, and that traditional methods no longer meet the business cost of production, cost control needs of the operation of the enterprise leads to design and statements of cost accounting system design, the final design of the application for the enterprise costing costing the entire implementation process; Finally, concluding remarks summarize some of the text, and the activity-based costing application in the industry were discussed.

Key words Activity-based costing Cost drivers Resources driver
accounting
目 錄
摘要 I
Abstract II

第1章 公司概況 1
1.1 企業(yè)自然概況 1
1.2企業(yè)煤礦生產(chǎn)成本核算與控制方法 2
第2章 作業(yè)成本法理論研究 4
2.1 作業(yè)成本法概述 4
2.1.1 作業(yè)成本法的概述 4
2.1.2 作業(yè)成本性態(tài)分析 5
2.2 作業(yè)成本法的優(yōu)勢(shì) 6
第3章 作業(yè)成本核算體系的基礎(chǔ)設(shè)計(jì) 9
3.1 作業(yè)成本法核算程序設(shè)計(jì) 9
3.1.1 確定成本計(jì)算對(duì)象 9
3.1.2 確定成本項(xiàng)目及成本動(dòng)因 10
3.1.3 成本核算期的確定 13
3.2 作業(yè)成本法賬表體系設(shè)計(jì) 14
3.2.1 成本核算賬戶設(shè)計(jì) 14
3.2.2 憑證設(shè)計(jì) 20
3.2.3 成本報(bào)表的設(shè)計(jì) 29
第4章 企業(yè)作業(yè)成本核算體系具體實(shí)施設(shè)計(jì) 32
4.1 企業(yè)核算業(yè)務(wù)處理 32
4.2 企業(yè)作業(yè)成本核算具體實(shí)施細(xì)則 32

結(jié)束語 37
致謝 38
參考文獻(xiàn) 39