摘要
成本核算管理是實(shí)現(xiàn)企業(yè)財(cái)務(wù)目標(biāo)——利潤最大化的主要手段之一，當(dāng)前企業(yè)經(jīng)濟(jì)環(huán)境日趨復(fù)雜化,核算成本的內(nèi)容不斷增加,核算領(lǐng)域不斷擴(kuò)大。在市場經(jīng)濟(jì)條件下，企業(yè)要想在競爭中取勝，必須降低生產(chǎn)成本和費(fèi)用，做好成本核算，增加企業(yè)利潤，提高企業(yè)生產(chǎn)技術(shù)和經(jīng)營管理水平，以及正確處理企業(yè)與國家和其他投資者之間的分配關(guān)系，都有十分重要的意義。通過成本核算可以如實(shí)反映xx企業(yè)的生產(chǎn)耗費(fèi)水平。可以為企業(yè)宏觀發(fā)展、微觀決策提供有用的數(shù)據(jù)資料。同時(shí)揭露企業(yè)經(jīng)營管理中存在的問題，實(shí)施有效的成本控制。通過成本核算可以評價(jià)xx公司的經(jīng)營管理水平。以為編制企業(yè)會(huì)計(jì)報(bào)表提供重要依據(jù)。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。因此，成本核算對企業(yè)成本計(jì)劃的實(shí)施、成本水平的控制和目標(biāo)成本的實(shí)現(xiàn)起著至關(guān)重要的作用。面對企業(yè)的改革政策與市場競爭的挑戰(zhàn)和機(jī)遇，公司只有適應(yīng)新的形勢和新的要求，開展全成本核算，運(yùn)用科學(xué)的管理理論和方法，逐步增強(qiáng)自身的積累和適應(yīng)能力，才能繼續(xù)生存與發(fā)展。本文從長春xx化工企業(yè)成本核算情況，對其中能給企業(yè)經(jīng)營決策提供依據(jù)的行之有效的核算方法進(jìn)行了分析、整理，并對成本核算方面進(jìn)行設(shè)計(jì)。
關(guān)鍵詞 成本核算 品種法

Abstract
Cost management is to achieve corporate financial goals - to maximize profits, one of the principal means that the current economic environment, the increasing complexity of business, and accounting for the cost of increasing the content, expanding the field of accounting.In a market economy, enterprises in order to win in the competition, we must reduce production costs and the cost of doing a good job cost accounting, increased corporate profits and improve production technology and management level, as well as the correct handling of business and of national and other investors the distribution of inter-relations are of great significance.Cost accounting can be adopted to reflect the true cost Jingwei the level of production. Macro for enterprise development, micro-decision-making provide useful data.At the same time, enterprise management to expose the problems in the implementation of effective cost control. Latitude and longitude can be eva luated through the cost accounting the company's operating management level. Establishment of enterprises that provide an important basis for accounting statements. Good cost accounting organizations to comprehensively improve the level of enterprise management, enterprise departments to implement the economic responsibility system, improve the economic efficiency of enterprises, have greatly helped to promote.Therefore, the cost of the implementation of the plan the cost of doing business, cost control and the target level of costs plays a vital role in the realization. The face of enterprise reform policies and market challenges and opportunities, the company only to adapt to the new situation and new requirements to carry out full-cost accounting, the use of scientific management theories and methods, and gradually increase its accumulation and the ability to adapt in order to survive and development.In this paper, chemical industry, Changchun Jingwei cost situation, which can provide the basis for business decision-making of an effective analysis of accounting methods, organization, design and cost aspects.
Keywords costing system designed to control

目 錄

摘要.................................................1
Abstract.............................................2
第1章 長春xx化工有限公司概況......................4
1.1xx公司自然情況................................4
1.2xx公司經(jīng)營情況................................4
第二章 長春xx化工有限公司成本核算方法的選擇.........5
2.1成本核算方法概述................................5
2.2長春xx化工有限公司成本核算的方法..............5
第三章 長春xx化工有限公司會(huì)計(jì)成本核算制度...........8
3.1會(huì)計(jì)成本科目設(shè)置................................8
3.2會(huì)計(jì)成本憑證的設(shè)置.............................13
3.3會(huì)計(jì)成本賬簿設(shè)置...............................15
3.4會(huì)計(jì)成本報(bào)表的設(shè)置.............................17
3.5業(yè)務(wù)處理的設(shè)計(jì).................................20
第四章 長春xx化工有限公司成本控制制度設(shè)計(jì)..........20
4.1基礎(chǔ)工作控制制度設(shè)計(jì)...........................20
4.2日常工作控制制度設(shè)計(jì)...........................22
4.3劃分工作控制制度設(shè)計(jì)...........................22
4.4預(yù)算控制制度設(shè)計(jì)...............................22
五、結(jié)束語..........................................24 六、致謝............................................25
七.參考文獻(xiàn).........................................26