化工企业成本费用核算及控制及研究

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1、...页眉化工企业成本费用核算及控制研究....页脚...页眉目录摘要·····································································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···

2、···················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····

3、·························································22.3财务风险·····························································23加强成本费用管理的基础工作....页脚...页眉·············································23.1加强预算管理·······················································

4、·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··

5、·······································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···················

6、·····································54.4.1....页脚...页眉成本费用核算对象··················································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

7、·······························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····································································7....页脚...页眉化工企业成本费用核算及控制研究摘要：由于多次

8、遭遇经济危机，化工企业面临的竞争更加激烈，要提高企业的经济效益，化工企业必须开拓思路、扩大信息、调整战略、突出优势，把控制成本摆放在最突出的位置上。根据《会计法》、《企业会计准则》和国家有关规定，结合炼焦行业生产特点和炼焦化学工业企业成本核算规程，对成本费用实施全过程、全方位、全员化控制，合理归集、分配、摊提生产成本费用，优化生产