化工企业成本费用核算及控制研究 毕业设计论文

《化工企业成本费用核算及控制研究 毕业设计论文》由会员上传分享，免费在线阅读，更多相关内容在学术论文-天天文库。

1、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·····································

2、··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··················································

3、···········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····················································

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

7、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化工企业成本费用核算及控制研究摘要：由于多次遭遇经济危机，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

8、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