摘 要
隨著經(jīng)濟全球化和知識經(jīng)濟時代的到來，市場競爭越來越激烈，信息技術(shù)等高新技術(shù)的飛速發(fā)展，進一步加劇了市場競爭的激烈程度。在企業(yè)激烈競爭的同時，企業(yè)間的合作與聯(lián)盟也變的更加重要，出現(xiàn)了多種合作形式，如虛擬企業(yè)、戰(zhàn)略聯(lián)盟、供應鏈管理等。而企業(yè)的會計信息在企業(yè)間的競爭與合作中又占據(jù)核心地位。因此，如何在新的競爭環(huán)境下，充分利用會計信息以滿足戰(zhàn)略競爭與合作的需要，成為企業(yè)家和理論界關(guān)注的焦點。
本文以xx印刷包裝有限公司為例，以文字說明法介紹了公司的概況和供應鏈現(xiàn)狀，在前人研究的基礎上，將會計制度深入供應鏈每一個環(huán)節(jié)，采用圖表法，進行了有針對性的供應鏈業(yè)務會計制度設計。
關(guān) 鍵 詞
xx印刷廠 供應鏈管理 會計制度 核算
Abstract
With economic globalization and the arrival of the era of knowledge ecnomy，market competition has become more and more intense，the rapid development of high and new technology，such as information technology and so on，further exacerbated by the fierce market competition. Intense competition in the enterprise at the same time，cooperation between enterprises and the Union also changed the more important，a variety of forms of cooperation，such as virtual enterprises，strategic alliances，supply chain management. And the corporate accounting information in the inter-enterprise cooperation and competition and occupy the central position. Therefore，how the new competitive environment and make full use of accounting information strategy to meet the needs of competition and cooperation，to become entrepreneurs and theoretical circles the focus of attention.
In this paper, take the YuHong printing and packaging limited company as an example.I introduced company's survey and the supply chain present situation. As the predecessor studies in foundation, the accounting system will supply chain each link thoroughly, I has carried on the target-oriented supply chain service accounting system design.
Key Words
YuHong printing and packaging limited company
Supply chain management Accounting system Calculation

目 錄

1.xx印刷包裝有限公司概況....................................................................................2
1.1 xx印刷包裝有限公司的自然概況....................................................................3
1.2 xx印刷包裝有限公司的生產(chǎn)管理概況............................................................3
2.xx印刷包裝有限公司供應鏈現(xiàn)狀........................................................................4
2.1 xx印刷包裝有限公司供應鏈的當前現(xiàn)狀........................................................4
2.2 xx印刷包裝有限公司供應鏈中存在的問題....................................................6
2.3 xx印刷包裝有限公司供應鏈問題解決方法....................................................7
3.xx印刷包裝有限公司供應鏈會計制度設計........................................................8
3.1 供應鏈會計概述....................................................................................................8
3.2 供應環(huán)節(jié)業(yè)務及其核算........................................................................................9
3.2.1 供應環(huán)節(jié)主要業(yè)務............................................................................................9
3.2.2 供應環(huán)節(jié)的核算..............................................................................................10
3.3 生產(chǎn)環(huán)節(jié)業(yè)務及其核算......................................................................................13
3.3.1 生產(chǎn)環(huán)節(jié)的主要經(jīng)濟業(yè)務..............................................................................13
3.3.2 生產(chǎn)環(huán)節(jié)主要經(jīng)濟業(yè)務的核算......................................................................14
3.3.3 生產(chǎn)存貨的流轉(zhuǎn)與核算..................................................................................18
3.4 銷售環(huán)節(jié)業(yè)務及其核算......................................................................................21
3.4.1 銷售方式及程序............................................................................................. 21
3.4.2 收入的確認和計量......................................................................................... 21
3.4.3 主營業(yè)務收入的核算......................................................................................22
3.4.4 其他業(yè)務收支的核算......................................................................................23
3.4.5 期間費用的核算............................................................................................. 24
3.5 分銷和零售會計核算..........................................................................................24
3.5.1 分銷和零售的主要業(yè)務內(nèi)容..........................................................................24
3.5.2 分銷和零售業(yè)務的賬務處理..........................................................................25
4.xx印刷包裝有限公司供應鏈控制制度..............................................................25
4.1 傳統(tǒng)的生產(chǎn)計劃與控制...................................................................................