工业企业成本核算存在的问题与对策本科论文

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1、学号320613023331019江苏大学继续教育学院------------------------------------------------毕业论文题目:工业企业成本核算存在的问题与对策专业:会计学学生姓名:彭新怡指导教师:李镭函授站:__张家港电大函授站_____2015年3月目录摘要·····················································（2）引言·····················································（

2、2）一、成本核算概述··················································（3）（一）成本概念与内容划定···········································（3）（二）成本核算的概念及意义··········································（3）（三）成本核算的要求·······································（4）（四）生产成本核算的一般程序················

3、···············（4）二、工业企业成本核算存在的问题······························（5）（一）工业企业成本核算的指导思想存在偏颇······························（5）（二）工业企业成本核算的内容不够全面·································（6）（三）制造费用的分配方法有待改进···························（6）三、改进工业企业生产成本核算存在问题的对策····················（

4、7）（一）营造良好的企业会计环境······························（7）（二）科学界定成本核算的范围和内容·························（8）（三）选择合适的成本核算方法·······························（9）（四）成本核算的内容应进一步拓宽···························（9）（五）适当调整无形资产的摊销期限···························（10）（六）改进企业制造费用的分配方法··········

5、·················（10）结束语····················································（11）参考文献·····················································（12）致谢················································（12）工业企业成本核算存在的问题与对策摘要：对工业企业来说,成本项目规模大、种类多,核算体系复杂,成本核算一直是工业企业财务管理乃至整个企

6、业管理的重点。目前我国很多工业企业疏于对成本的控制与管理,成本管理水平的低下造成会计信息失真、竞争力下降。本文从工业企业加强成本核算的重要性出发,分析当前核算体系中存在的问题,重点提出优化成本核算的对策建议。关键词：工业企业；成本；核算；问题对策Abstract：Forindustrialenterprises,theprojectoflargescaleandmanykindsofcost,accountingsystemiscomplex,costaccountinghasbeentheindustrythefo

7、cusofenterprisefinancialmanagementandthewholeenterprisemanagement.Atpresentourcountrymanyindustrialenterprisesneglecttocostcontrolandmanagement,costmanagementlevelislowduetotheaccountinginformationdistortion,anddecliningcompetitiveness.Inthispaper,startingfromt

8、heimportanceoftheindustrialenterprisestostrengthencostaccounting,analysistheproblemsexistinginthecurrentaccountingsystem,alsoputsforwardseveralSuggestionsonoptimizationofcos