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1、目录毕业论文(设计)题目河北永昌公司成本核算和控制研究学生姓名付竹学号120190423指导教师谷慧玲系部名称经济管理系专业班级会计学1204班完成时间2016年5月31日目录摘要伴随着全球经济一体化的发展，为我国的中小制造业企业带来了更多的机遇和挑战，提供了更加广阔的交易平台。但在当前的市场经济发展下，我国的中小制造业企业普遍采用的是传统的成本核算方法，这种落后的管理体制严重影响到企业发展。因此加强成本核算研究，进一步提高公司的成本核算问题成为我国中小制造业企业亟需解决的问题。本文主要以河北永昌公司为例进
2、行研究，首先介绍了论文的研究背景与意义，阐述了中小制造企业及成本核算的理论知识。其次是对河北永昌公司现在的成本核算方法以及在成本核算过程中存在的主要问题进行分析研究，并提出了引入作业成本法的理念进行成本核算和控制。最后是提出成本核算的对策，从而不断提升中小制造企业成本核算水平，增强企业的综合竞争力。关键词：中小制造企业；河北永昌公司；成本核算；作业成本法2目录ResearchonTheCostAccountingandControlofYongchangCompanyinHebeiAbstractAlong
3、with the development of global economic integration , provide for China's small and medium manufacturing enterprises with more opportunities and challenges , and a broader trading platform . But in the current economic development of the market , China's sm
4、all and medium manufacturing enterprises generally adopt the traditional cost accounting methods , the management system behind this seriously affected the development of enterprises. Therefore, strengthening cost accounting study , to further improve the c
5、ompany's cost accounting problems become small and medium manufacturing enterprises 'problem to solve.ThisarticlemainlytakestheYongchangHebeicompanyasanexampletocarryontheresearch,firstintroducedthepaperresearchbackgroundandthesignificance,elaboratedtherela
6、tedsmallandmedium-sizedmanufacturingenterpriseeachcostelementanditscharacteristic.FollowedbytheanalysisofthecostaccountingandcontrolofthecompanyinYongchang,Hebei,thestatusreferstothecostaccountingandcontrolinYongchang,Hebei,themainproblems,andanalysisofthem
7、aincausesoftheseproblems.Finally,thecorrespondingcostcontrolmeasuresareputforwardforthecurrentproblems,soastocontinuouslyimprovethecostaccountingandcontrollevelofsmallandmediummanufacturingenterprises,andenhancethecomprehensivecompetitivenessofenterprises.K
8、eywords:SmallandMedium-sizedManufacturingEnterprises;HebeiYongchangCompany;CostAccountingandControl3目录目录1绪论11.1研究背景和意义11.2国内外研究现状11.3研究内容31.4研究方法32中小制造企业成本核算基本理论52.1中小制造企业的概念52.2成本核算的概念52.3成本核算的原则52.4成
