論中小企業(yè)的成本核算【開(kāi)題報(bào)告+論文+外文及翻譯+文獻(xiàn)綜述+任務(wù)書】

摘   要
　　　　
　　　成本是企業(yè)產(chǎn)品定價(jià)和編制財(cái)務(wù)成本報(bào)表的重要依據(jù)。企業(yè)在制定產(chǎn)品銷售價(jià)格時(shí)，要綜合考慮產(chǎn)品成本、目標(biāo)利潤(rùn)、產(chǎn)品的市場(chǎng)競(jìng)爭(zhēng)力、市場(chǎng)價(jià)格等因素。產(chǎn)品成本核算不準(zhǔn)確，向企業(yè)決策層提供了失真的成本信息，會(huì)導(dǎo)致產(chǎn)品定價(jià)不合理，從而影響企業(yè)的總體利益。成本核算直接影響著企業(yè)的財(cái)務(wù)經(jīng)營(yíng)成果及分配。在成本管理中，成本核算準(zhǔn)確及時(shí)，成本分析便有了堅(jiān)實(shí)基礎(chǔ)，合理的成本分析可及時(shí)發(fā)現(xiàn)成本管理中存在的問(wèn)題，挖掘企業(yè)活力，提高企業(yè)利潤(rùn)。在中小企業(yè)發(fā)展歷程中，中小企業(yè)已成為一股新鮮的動(dòng)力，帶動(dòng)經(jīng)濟(jì)的增長(zhǎng)。然而在激烈的市場(chǎng)競(jìng)爭(zhēng)中，中小企業(yè)追求利潤(rùn)最大化成為必然。因此，對(duì)于中小企業(yè)的成本核算應(yīng)著手加強(qiáng)建設(shè)。通過(guò)對(duì)中小企業(yè)的成本核算分析，可以看出現(xiàn)代中小企業(yè)成本核算存在的問(wèn)題，并引起各方的重視。
關(guān)鍵詞：成本 成本核算 會(huì)計(jì)準(zhǔn)則

ABSTRACT

　　　Cost is the product prices and costs of preparing the financial statements based on the important. Enterprises in the formulation of the products prices,Comprehensive consideration to the product cost, objective and profit of the market competitiveness and market prices and other factors. Product costing inaccurate, To the enterprise policy level of the cost of providing information, Will result in products pricing is not reasonable, Thus the overall interests of enterprises. Costing directly affects the financial management and distribution. In the costs management ,Timely and accurate costing, Cost analysis have a solid foundation, Reasonable cost analysis is that costs management problems in the mining enterprise vitality, and increase corporate profits. In the enterprises development process, the small and medium-sized enterprises has become a breath of fresh impetus to spur economic growth. However, at vehemence of market competition, medium and small-sized enterprises maximum profit as surely. Therefore, the cost of accounting for medium and small-sized enterprises should be to strengthen the building. For medium and small-sized enterprises through the costs calculation and analysis, I can see that modern cost accounting problems and causes of the parties.
Key words: cost；costing；accounting principle

目   錄

中文摘要 I
英文摘要 II
一 引言 1
（一）目的及意義 1
（二）本文研究的思路及內(nèi)容體系 2
二 成本核算概述 4
（一）成本核算 4
（二）成本核算方法概述 5
（三）成本核算的重要性 6
三 中小企業(yè)成本核算現(xiàn)狀及分析 8
（一）公司簡(jiǎn)介 8
（二）成本費(fèi)用 8
（三）該公司成本核算流程 9
（四）該公司成本核算存在的問(wèn)題 10
（四）中小企業(yè)成本核算存在的普遍問(wèn)題 11
（五）中小企業(yè)成本核算存在問(wèn)題的原因 13
四  改進(jìn)措施 15
（一）企業(yè)自身改善 15
（二）加強(qiáng)外部環(huán)境建設(shè) 16
五 總結(jié) 19
參考文獻(xiàn) 20
致  謝 21