河北省高等教育自学考试会计专业毕业论文

PAGE报名序号:400河北省高等教育自学考试毕业论文专业:会计地市:工作单位:论文题目:化工企业成本费用核算及控制研究作者:指导教师:完成日期:年月日目录摘要·····································································1关键词···································································11成本控制与核算在化工企业中的作用·······································11.1是企业增加盈利的根本途径，直接服务于企业的目的······················11.2是抵抗内外压力、求得生存得主要保障··································21.3有助于企业生产管理水平的提高，是企业发展的基础······················22成本控制与核算存在的业务风险点·········································22.1战略风险·····························································22.2经营风险·····························································22.3财务风险·····························································23加强成本费用管理的基础工作·············································23.1加强预算管理························································33.2健全原始记录························································33.3严格计量、检验工作··················································33.4健全物资的收发、保管、领退和清查盘点制度····························33.5实行统一的成本结算期················································34成本控制与核算的业务流程步骤·········································34.1成本费用预测························································34.2成本费用计划的编制···················································44.3成本费用控制与监督···················································44.4成本费用核算························································54.4.1成本费用核算对象··················································54.4.2焦化成本核算的方法················································54.4.3配合煤成本计算···················································54.4.4炼焦阶段产品成本计算分两个步骤进行·······························54.5成本费用分析························································64.6要加强成本费用完成情况的考核·········································65结语····································································7PAGE1有消耗预算的，应实行预算发料；没有消耗预算的，应实行金额控制或按计划发料。要采取积极措施防止账外物资的发生，做到帐物相符、帐帐相符，堵塞损失浪费漏洞。3.5实行统一的成本结算期在月份成本计算中，凡随产量增减而变动的材料费用，如原料及主要材料、燃料、动力和大型工具…….4成本控制与核算的业务流程步骤4.1成本费用预测成本费用预测是指运用一定的科学方法，对未来成本水平及其变化趋势作出科学的估计。通过成本预测，掌握未来的成本水平及其变动趋势，有助于减少决策的盲目性，使经营管理者易于选择最优方案，作出正确决策。成本费用预测是进行成本费用决策和编制成本费用计划的基础，是企业成本费用管理的第一环节。公司成……..4.2成本费用计划的编制成本费用……4.3成本费用控制与监督成本费用控制是指全公司在生产经营过程中，依据成本标准，对成本形成过程进行监督，克服生产经营中的浪费，使生产经营过程发生的各种消耗和费用，被限制在成本费用计划标准范围内，以保证达到降低成本的目的。成本控制的基础是加强预算管理，要认真制订各项预算，包括生产消耗、劳动力、费用预算，定期修订完善预算管理制度。针对所能控制的成本费用，制定科学、先进、合理的生产预算…….4.4成本费用核算产品成本费…..4.4.1成本费用核算对象成本费用核算对象应根据主要产品从细、次要产品从简的原则，结合生产特点和管理需要确定。企业……….4.4.2焦化成本核算的方法根据炼…..4.4.3配合煤成本计算洗精煤耗用量按皮带称的记录，月末根据实际盘点结果调整盈亏后，按实际消耗计列。配煤塔和配煤仓储存的配合煤，作为库存原料处理，应从耗煤总量中扣除，不计算在内。4.4.4炼焦阶段产品成本计算分两个步骤进行第一步：归集炼焦生产（包括鼓风冷凝工段）的综合生产费用，然后按“可燃基重量和价值综合法”在全焦、粗焦油和煤气等联产品之间进行分配，确定各种产品负担的综合成本。以配…………4.5成本费用分析成本费用分析指实际成本与目标成本之间的差异分析。通过分析，找出成本差异原因，避免因过分追求降低成本而以牺牲产品质量或忽视安全环保消防为代价，损害全公司整体利益的行为，成本分析也为成本考核提供依据。各职能部门也要开展成本分析，发动员工切实解决实际问题。成本分…….4.6要加强成本费用完成情况的考核各部门要做好考核前的准备工作，成本费用考核指标必须与决算一致，各生产线每月应根据定额的………。5结语化工企业应将成本的含义变得更为宽泛，树立整体思想，将成本控制的范围扩展到整个企业。…..。参考文献：【1】范松林《标准成本制度在宝钢的运用》会计研究2000.8【2】强加成《经济分析与成本管理在钢铁企业全面质量管理中的应用研究》河北冶金2005.4【3】刘文《企业搞好班组戍本核算的重要性》乙烯工业2006.4【4】李红《如何开展化工企业班组成本核算工作》乙烯工业，2006.4【5】刘志强《化工企业成本核算与财务管理实务手册》2003【6】赵天明《实施成本领先战略途径探讨》企业经济2005.9【7】段青沙《中小企业成本控制研究》财会研究2009【8】企业司《企业成本管理》经济科学出版社2004..【9】李学峰《建设节约型企业加强成本控制》会计之友2005.4【10】王长伟李少霞《我国中小企业成本控制存在的问题与对策》会计师2009.12河北省高等教育自学考试毕业论文成绩表专业会计地市xx市姓名王XX性别女年龄25准考证号201006100119身份