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1、分类号密级UDC编号）闲於劣二辭範普应本科毕业论文G殳计）题目对成本计算方法若干问题的新探讨系别继续教育学院专业名称会计年级2007级学生姓名王莉学号017607210497指导教师刘红玉二0一一年十月摘要：成本是价值运动中企业要求的最低补偿，成本核算影响着国家、集体、个人三方的利益分配，同时成本核算乂是一项复杂的工程。做好成本核算工作，对于降低成本、费用，增加企业利润，提高企业生产技术和经营管理水平，以及正确处理企业与国家和其他投资者之间的分配关系，都有I-分重要的意义。随着计算机技术等高新技术的空前发展，先
2、进管理理念的层出不穷，给企业带来了管理理念和管理技术的重大变革。与此同时，制造业的生产方式也从单一品种大批量的模式向多品种小批量的模式转变，企业面临的竞争空前激烈，产晶的质量和成本成为竞争的焦点，在质量难分高低时，降低成本、加强和完善成本计算方法及成本控制成为企业管理的主要目标和核心工作。面对企业新制造环境的冲击和财务管理的特点，本文将以影响成本计算的若干方法为前提，着重从定额法，标准成本法，作业成本法三方面就其存在的弊端对成本计算方法进行探讨。关键词：成木核算；定额；作业成木；标准成木Abstract：The
3、costisthelowestcompensationwhichinthevaluemovementtheenterpriserequests,thecostaccountingisaffectingthecountry,thecollective,personallythetripartitebenefitassignment,simultaneouslythecostaccountingisalsoacomplexproject.Completesthecostaccountingwork,regardin
4、greducesthecost,theexpense,increasestheprofitofenterprise,enhancestheenterprisetoproducetechnicalandthemanagerialandadministrativeexpertise,aswellasbetweenthecorrectprocessingenterpriseandnationalandotherinvestor'srelationofdistribution,hastheveryvitalsignif
5、icance.Alongwithhightechnologyandnewtechnologyandsooncomputertechnologyunprecedenteddevelopment,managetheideaadvancedemergingoneafteranotherincessantly,hasbroughtthemanagementideaandthemanagerialtechniquesignificanttransformationtotheenterprise.Meanwhile,the
6、manufacturingindustryproductionmethodalsofromthesolevarietymass'spatterntothemulti-varietysmallbatch'spatterntransformation,thecompetitionwhichtheenterprisefacesunprecedentedintense.Theproductqualityandthecosthavebecomethecompetitionfocalpoint,whenqualitydif
7、ficultminutehigh,reducesthecost,tostrengthenthecostcontrolforthebusinessmanagementessentialtargetandthecorework.Thecostaccountingmethodhasmany,themostbasiccostfindingmethodincludes:Varietylaw,batchprocess,methodoffractionalsteps,classification,systemofrating
8、,costofoperationlaw,standardcostlawandsoon.Becausetheenterpriseproductionsituationisintriguing,inthepracticalwork,eachcostfindingmethodoftenissimultaneouslyusesorunifiestheuse.Thisismainlydecide
