摘 要

成本核算作為成本會計中最核心的內(nèi)容，是進(jìn)行成本預(yù)測、成本計劃、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)確性和及時性，對企業(yè)及時修改經(jīng)營管理策略、減少決策失誤起到了重要的作用。隨著社會的發(fā)展，啤酒企業(yè)間的技術(shù)壁壘越來越低，企業(yè)之間的競爭愈來愈激烈，因而成本在競爭中的重要性也就越來越明顯。
本設(shè)計結(jié)合xx啤酒有限公司成本核算實際進(jìn)行具體設(shè)計，設(shè)計分為三部分，第一部分介紹公司概況，從自然概況、經(jīng)營概況兩方面介紹。第二部分進(jìn)行公司成本核算方法選擇，選擇綜合結(jié)轉(zhuǎn)分步法和定額法結(jié)合使用的成本核算方法。第三部分結(jié)合公司實際進(jìn)行具體設(shè)計，為企業(yè)成本核算提供借鑒。
【關(guān)鍵詞】 xx啤酒有限公司 成本核算 成本核算方法設(shè)計

Abstract

Cost accounting as a cost accounting is the heart of a module, is cost forecast, cost plan, cost analysis, cost control, cost management foundation, the accounting data accuracy and timeliness of enterprise in time, change business management strategies to reduce decision-making errors, and played an important role. With the development of society, the technical barriers between beer enterprises more and more low, the competition between the enterprises, thus increasingly fierce competition in the importance of cost is more and more obvious. However, Harbin beer Co., LTD cost management has many problems, needs to be further improved.
This design based on the Harbin beer Co., LTD cost accounting in the present situation, compared various methods based on the process of selection, from accounting principles, accounting subjects, such as specific accounting of the company's cost accounting to carry on the design. so as to improve their operation and management, to improve the economic benefit and finally realize enterprise management goal-improve enterprise cost accounting has a very important practical significance.

Keywords Harbin beer Co., LTD cost accounting gradually carry forward the process