摘要
隨著企業(yè)生產(chǎn)經(jīng)營規(guī)模的不斷擴大，企業(yè)成本也相應增加。要使企業(yè)在市場競爭的環(huán)境中生存、發(fā)展和壯大，實現(xiàn)企業(yè)價值最大化，加強成本費用的控制就顯得極其重要。如何更合理、更科學地進行成本費用的控制，是企業(yè)管理的永恒主題，尤其是隨著市場競爭的日趨激烈，加強成本費用控制已成為提高企業(yè)競爭力的主要手段。成本費用核算是工業(yè)企業(yè)的一種經(jīng)濟管理方法，隨著社會主義市場經(jīng)濟的不斷深化和完善，成本費用核算已經(jīng)成為企業(yè)財務核算的一種重要手段和組成部分。企業(yè)成本控制在企業(yè)成本核算理論和實踐中占有十分重要的地位，它是企業(yè)經(jīng)濟管理最為重要和最為有效的手段。
在該企業(yè)中，成本核算的內(nèi)部控制仍不完善，所以對該公司的成本核算的內(nèi)部控制進行設計，通過對控制制度的設計以及對成本核算方法的設計，通過對控制制度的設計以及對成本核算方法的設計，來降低成本減少浪費，達到成本最小值，提高經(jīng)濟效益，更好的利于管理。本文從崗位分工控制；授權批準控制；成本費用支出控制；監(jiān)督檢查四個方面進行了闡述。尤如何更合理、更科學地進行成本費用控制，本文擬作探討。

關鍵詞 成本費用 成本費用核算 成本控制制度 成本費用內(nèi)部控制

Abstract
As the scale of production and operation continues to expand, A corresponding increase in the cost of doing business. For enterprises to compete in the market environment for survival, development, and growth to maximize corporate value and strengthen the control of costs it is extremely important. How a more rational, more scientific way of cost control, is the eternal theme of corporate governance, especially with the increasingly fierce market competition, strengthening cost control to improve the competitiveness of enterprises has become a major means of force. The cost accounting of industrial enterprises is a method of economic management, with the socialist market economy continues to deepen and perfect, Cost accounting financial accounting has become an important and integral part of the means. Control the cost of doing business in the enterprise cost accounting theory and practice is very important status, it is the most important economic management and the most effective means.
In the enterprises, the cost of internal control is not perfect, so the cost to the company's internal control design, through the design of control systems as well as the design of cost accounting methods, through the design of control systems as well as the cost of accounting method designed to reduce waste to reduce costs to the minimum cost, to improve economic efficiency in favor of better management. In this paper, the division of control positions; authority to authorize the control; cost cost control; supervision and inspection carried out on four aspects. In particular how a more rational, more scientific way to control costs, the paper proposed to explore.

Key words expense cost Cost control Cost control system The cost of internal control


目錄

摘要 1
Abstract 2
第1章 企業(yè)概況 5
1.1企業(yè)簡介 5
1.2組織機構 6
1.3選題背景 6
第2章 xx電力公司成本核算方法選擇設計 8
2.1成本核算方法的比較 9
2.2xx電力公司成本核算方法選擇 11
第3章 xx電力公司成本費用核算制度設計 13
3.1xx電力公司成本費用的確認設計 13
3.1.1生產(chǎn)成本的確認 14
3.1.2期間費用的確認 15
3.2成本費用科目設計 16
3.3會計憑證和賬簿設計 17
3.4成本計算程序 21
3.5成本費用核算的設計 22
3.5.1原材料費用的核算 22
3.5.2工資費用的核算 23
3.5.3制造費用的核算 24
3.5.4期間費用的核算 24
第4章 xx電力公司成本費用內(nèi)控制度設計 26
4.1成本費用的崗位責任制 27
4.2成本費用的授權批準制度 27
4.3直接成本控制制度 28
4.3.1直接人工費的控制 28
4.3.2直接材料費的控制 28
4.4領發(fā)料及退料控制制度 30
4.4.1領發(fā)料的控制 30
4.4.2退料的控制 30
4.5期間費用的控制 30
4.6產(chǎn)成品的控制 31
4.7成本費用內(nèi)部控制的監(jiān)督檢查制度 32
結束語 33
參考文獻 34
致謝 35
附錄1 36
附錄2 40