吉林xx藥業(yè)成本核算體系及內(nèi)部控制制度畢業(yè)設(shè)計(jì).doc
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吉林xx藥業(yè)成本核算體系及內(nèi)部控制制度畢業(yè)設(shè)計(jì),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)，30200字左右。介紹： 摘要在當(dāng)今日益激烈的競(jìng)爭(zhēng)環(huán)境下，企業(yè)管理者無論是在經(jīng)營(yíng)活動(dòng)還是在投資活動(dòng)過程中，要使所作出的決策正確無誤，必須獲得充分和準(zhǔn)確的信息，尤其是有關(guān)成本與收益方面的信息。成本核算是企業(yè)管理和財(cái)務(wù)決策中最重要的一個(gè)環(huán)節(jié)，在市場(chǎng)經(jīng)濟(jì)...
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1??ü′ê 3é±??á?????è 3é±?o??? ?ú2?????
Abstract
In today's increasingly fierce competitive environment, business managers Wu Lun is in operating activity or activities in Touzi Guocheng in Zhengque make the correct decisions made must be given sufficient oí accurate information, in particular that the costs and benefits of information . Cost is a business management and financial decision-making of the most important aspect of the market economy, enterprises are to win in the competition, must reduce production costs and do cost accounting, and strive to improve profitability. Complete cost accounting system for enterprises to effectively implement cost control, and promote cost reduction, improve the competitiveness of enterprises has played an important role. Cost accounting is the process of production and management company in place of a variety of cost allocation in accordance with certain objects and Guiji to calculate the total cost and unit cost. Cost accounting is right or not, directly affect the cost of forecasting, planning, analysis, eva luation and improvement of control, but also the cost of enterprise decision-making and management decision-making a significant impact on the correctness. Costing process is a process of production and operation of various processes to reflect the true cost is the cost for the better management of costs to implement the process of feedback, therefore, costing of the implementation of cost plan, cost control and the level of to achieve the target cost plays a vital role.
Jilin Pharmaceutical Co., Ltd. In this paper, the actual Campbell, from both accounting and internal control of its cost accounting system design, hopes the design, optimization of the cost accounting system, select a reasonable cost allocation methods, perfecting Campbell Pharmaceutical cost accounting management system, thus achieving the objective of effective cost control.
Key words￡o cost accounting system of internal control accounting.
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Directory V
μú1?? ?aá?xxò?òμ???? 1
1.1 ?óòμμ?×?è????? 1
1.2 ?óòμμ??-óa(chǎn)ì?μ? 1
1.3 ?óòμμ?éú2úì?μ? 2
μú2?? ?aá?xxò?òμ3é±?o???·?·¨μ????? 4
2.1 ?óòμ3é±?o???·?·¨μ?·?àà 4
2.2 ??ò??óòμ3é±?o???ì?μ? 8
2.3 xxò?òμ3é±?μ??ù′?·??? 9
2.3.1 ?óòμ3é±?μ?D??ê·??? 9
2.3.2 ?óòμ3é±?μ?1éê?·??? 12
2.4 êêo?xxò?òμ3é±?o???μ?·?·¨ 14
2.4.1 ·??ú·¨o??? 14
2.4.2 ·?2?·¨o??? 17
μú3?? xxò?òμ3é±?o???ì??μéè?? 20
3.1 3é±?μ?μ??a?§·??§ 20
3.2 ·?ó?òa??ó?3é±?????éè?? 20
3.3 xxò?òμ3é±?o??????¤éè?? 23
3.4 xxò?òμ3é±?o???????′|àíéè?? 27
3.4.1 2?á?·?ó?μ?·??? 27
3.4.2 è?á?·?ó?μ?·??? 29
3.4.3 μí?μò×o??·ìˉ?ú 29
3.4.4 ía1o?ˉá|·?ó?μ?·??? 30
3.4.5 1¤×ê?°?￡à?·?μ?·??? 31
3.4.6 1ì?¨×ê2ú???é·?ó?μ?·??? 34
μú4?? xxò?òμ3é±??ú2????????èéè?? 36
4.1 xxò?òμ3é±?o????ú2?????μ??-?ò 36
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4.3 3é±??ú2?????μ?′?ê? 37
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??D? 41
2??????× 42
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1??ü′ê 3é±??á?????è 3é±?o??? ?ú2?????
Abstract
In today's increasingly fierce competitive environment, business managers Wu Lun is in operating activity or activities in Touzi Guocheng in Zhengque make the correct decisions made must be given sufficient oí accurate information, in particular that the costs and benefits of information . Cost is a business management and financial decision-making of the most important aspect of the market economy, enterprises are to win in the competition, must reduce production costs and do cost accounting, and strive to improve profitability. Complete cost accounting system for enterprises to effectively implement cost control, and promote cost reduction, improve the competitiveness of enterprises has played an important role. Cost accounting is the process of production and management company in place of a variety of cost allocation in accordance with certain objects and Guiji to calculate the total cost and unit cost. Cost accounting is right or not, directly affect the cost of forecasting, planning, analysis, eva luation and improvement of control, but also the cost of enterprise decision-making and management decision-making a significant impact on the correctness. Costing process is a process of production and operation of various processes to reflect the true cost is the cost for the better management of costs to implement the process of feedback, therefore, costing of the implementation of cost plan, cost control and the level of to achieve the target cost plays a vital role.
Jilin Pharmaceutical Co., Ltd. In this paper, the actual Campbell, from both accounting and internal control of its cost accounting system design, hopes the design, optimization of the cost accounting system, select a reasonable cost allocation methods, perfecting Campbell Pharmaceutical cost accounting management system, thus achieving the objective of effective cost control.
Key words￡o cost accounting system of internal control accounting.
?? ??
?a òa I
Abstract II
?? ?? III
Directory V
μú1?? ?aá?xxò?òμ???? 1
1.1 ?óòμμ?×?è????? 1
1.2 ?óòμμ??-óa(chǎn)ì?μ? 1
1.3 ?óòμμ?éú2úì?μ? 2
μú2?? ?aá?xxò?òμ3é±?o???·?·¨μ????? 4
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2.3 xxò?òμ3é±?μ??ù′?·??? 9
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2.3.2 ?óòμ3é±?μ?1éê?·??? 12
2.4 êêo?xxò?òμ3é±?o???μ?·?·¨ 14
2.4.1 ·??ú·¨o??? 14
2.4.2 ·?2?·¨o??? 17
μú3?? xxò?òμ3é±?o???ì??μéè?? 20
3.1 3é±?μ?μ??a?§·??§ 20
3.2 ·?ó?òa??ó?3é±?????éè?? 20
3.3 xxò?òμ3é±?o??????¤éè?? 23
3.4 xxò?òμ3é±?o???????′|àíéè?? 27
3.4.1 2?á?·?ó?μ?·??? 27
3.4.2 è?á?·?ó?μ?·??? 29
3.4.3 μí?μò×o??·ìˉ?ú 29
3.4.4 ía1o?ˉá|·?ó?μ?·??? 30
3.4.5 1¤×ê?°?￡à?·?μ?·??? 31
3.4.6 1ì?¨×ê2ú???é·?ó?μ?·??? 34
μú4?? xxò?òμ3é±??ú2????????èéè?? 36
4.1 xxò?òμ3é±?o????ú2?????μ??-?ò 36
4.2 3é±?o????ú2?????μ?2??è 37
4.3 3é±??ú2?????μ?′?ê? 37
?áê?ó? 40
??D? 41
2??????× 42
