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摘 要
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哈爾濱xx電器成本核算及控制制度設(shè)計(jì)是從成本核算方法的選擇、成本核算主要科目設(shè)計(jì)、成本項(xiàng)目的設(shè)計(jì)、生產(chǎn)費(fèi)用分配標(biāo)準(zhǔn)、要素費(fèi)用的分配計(jì)算及業(yè)務(wù)處理、產(chǎn)成品成本計(jì)算及業(yè)務(wù)處理、生產(chǎn)成本預(yù)測(cè)、決策與預(yù)算控制制度設(shè)計(jì)、生產(chǎn)成本執(zhí)行過(guò)程控制設(shè)計(jì)、生產(chǎn)成本核算控制設(shè)計(jì)幾方面進(jìn)行設(shè)計(jì)。能夠更好的反應(yīng)哈爾濱xx電器的生產(chǎn)經(jīng)營(yíng)管理水平，有助于提高生產(chǎn)要素營(yíng)運(yùn)效果,實(shí)現(xiàn)生產(chǎn)耗費(fèi)與補(bǔ)償?shù)慕y(tǒng)一，促進(jìn)生產(chǎn)要素合理流動(dòng)，實(shí)現(xiàn)社會(huì)資源優(yōu)化配置。

【關(guān)鍵詞】 成本核算方法 成本核算 成本控制
　　　　　　　　　　　
　　　　　　　　　　　　　　　　
　　　　　　　　　　　
　　　　　　　　　　　

Abstract
　　　The cost keeping is able to adjust accounts of actual total cost of product and unit cost correct , timely , provides the correct cost data , is that enterprise managerial decisionmaking provides scientific basis for something , uses it to check cost plan states of execution , to reflect the enterprise turn out managerial and administrative expertise synthetically and. That cost is controlled is to apply the system engineering principle to be giving birth to a child to enterprise manage various happening in process consumes go along the process secretly scheming against , measuring and supervising, process being also that one discovers a weak link , excavates an internal potential , seeks all possibility cost reduction approach at the same time. Science field organization puts cost into practice under the control of, can boost enterprise improving management and administration , change management system , improve enterprise quality all round, make enterprise exist under the market competition environment , develop and expand.
　　　Harbin Electric sea. cost keeping and design controlling system are that the choice from cost keeping method , cost core basis system design , cost project design , cost keeping method design , production cost assigns standard design , cost account and carrying over business treatment technological process design, cost of production forecast, decision-making and budget under the control of system design, cost of production carry out process control design, give birth to a child cost keeping under the control of design almost aspect be in progress design that. Production management control of Harbin Electric sea level being able to more well, help raise the result producing a key element servicing , come true producing the unification consuming with make up for, boost essential productive factors being on the move rationally , realize society most optimum distribution of resources.

Keywords Cost keeping method Cost keeping Cost is controlled
目 錄
摘要 I
Abstract II

第1章 哈爾濱xx電器概況 1
1.1 公司自然情況 1
1.2 公司經(jīng)濟(jì)現(xiàn)狀 1
第2章 哈爾濱xx電器成本核算方法的選擇 2
2.1 成本核算方法 2
2.1.1 品種法 2
2.1.2 分批法 3
2.1.3 分步法 3
2.2 成本核算方法的選取 4
第3章 哈爾濱xx電器成本核算制度設(shè)計(jì) 7
3.1 成本核算的主要科目設(shè)計(jì) 7
3.2 成本項(xiàng)目的設(shè)計(jì) 8
3.3 生產(chǎn)費(fèi)用分配標(biāo)準(zhǔn) 8
3.4 要素費(fèi)用的分配、計(jì)算及業(yè)務(wù)處理 9
3.4.1材料費(fèi)用的分配、計(jì)算及業(yè)務(wù)處理 9
3.4.2外購(gòu)動(dòng)力費(fèi)用的分配、計(jì)算及業(yè)務(wù)處理 11
3.4.3工資費(fèi)用的分配、計(jì)算及業(yè)務(wù)處理 12
　　　3.4.4折舊費(fèi)用的分配、計(jì)算及業(yè)務(wù)處理 14
3.5 輔助生產(chǎn)費(fèi)用分配、計(jì)算及業(yè)務(wù)處理 15
3.6 制造費(fèi)用的分配、計(jì)算及業(yè)務(wù)處理 17
3.7 完工產(chǎn)品與在產(chǎn)品之間費(fèi)用的分配、計(jì)算及業(yè)務(wù)處理 18
3.8 產(chǎn)成品成本計(jì)算及業(yè)務(wù)處理 20
第4章 哈爾濱xx電器生產(chǎn)成本控制制度設(shè)計(jì) 22
4.1 生產(chǎn)成本預(yù)測(cè)、決策與預(yù)算控制制度設(shè)計(jì) 22
4.1.1 生產(chǎn)成本預(yù)測(cè)制度設(shè)計(jì) 22
4.1.2 生產(chǎn)成本決策控制制度設(shè)計(jì) 23
4.1.3 生產(chǎn)成本預(yù)算控制制度設(shè)計(jì) 26
4.2 生產(chǎn)成本執(zhí)行過(guò)程控制設(shè)計(jì) 28
4.3 生產(chǎn)成本核算控制設(shè)計(jì) 29

結(jié)束語(yǔ) 30
致謝 31
參考文獻(xiàn) 32