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1、報(bào)名序號(hào):400河北省高等教育自學(xué)考試畢業(yè)論文專業(yè):會(huì)計(jì)地市:工作單位:論文題目:化工企業(yè)成本費(fèi)用核算及控制研究作者:指導(dǎo)教師:完成日期:年月日目錄摘要·····································································1關(guān)鍵詞···································································11成本控制與核算在化工企業(yè)中的作用·······································11.
2、1是企業(yè)增加盈利的根本途徑，直接服務(wù)于企業(yè)的目的······················11.2是抵抗內(nèi)外壓力、求得生存得主要保障··································21.3有助于企業(yè)生產(chǎn)管理水平的提高，是企業(yè)發(fā)展的基礎(chǔ)······················22成本控制與核算存在的業(yè)務(wù)風(fēng)險(xiǎn)點(diǎn)·········································22.1戰(zhàn)略風(fēng)險(xiǎn)····························································
3、·22.2經(jīng)營(yíng)風(fēng)險(xiǎn)·····························································22.3財(cái)務(wù)風(fēng)險(xiǎn)·····························································23加強(qiáng)成本費(fèi)用管理的基礎(chǔ)工作·············································23.1加強(qiáng)預(yù)算管理························································33.2健全原始記錄·
4、·······················································33.3嚴(yán)格計(jì)量、檢驗(yàn)工作··················································33.4健全物資的收發(fā)、保管、領(lǐng)退和清查盤點(diǎn)制度····························33.5實(shí)行統(tǒng)一的成本結(jié)算期················································34成本控制與核算的業(yè)務(wù)流程步驟····························
5、·············34.1成本費(fèi)用預(yù)測(cè)························································34.2成本費(fèi)用計(jì)劃的編制···················································44.3成本費(fèi)用控制與監(jiān)督···················································44.4成本費(fèi)用核算························································54.
6、4.1成本費(fèi)用核算對(duì)象··················································54.4.2焦化成本核算的方法················································54.4.3配合煤成本計(jì)算···················································54.4.4煉焦階段產(chǎn)品成本計(jì)算分兩個(gè)步驟進(jìn)行·······························54.5成本費(fèi)用分析························
7、································64.6要加強(qiáng)成本費(fèi)用完成情況的考核·········································65結(jié)語····································································7化工企業(yè)成本費(fèi)用核算及控制研究摘要：由于多次遭遇經(jīng)濟(jì)危機(jī)，化工企業(yè)面臨的競(jìng)爭(zhēng)更加激烈，要提高企業(yè)的經(jīng)濟(jì)效益，化工企業(yè)必須開拓思路、擴(kuò)大信息、調(diào)整戰(zhàn)略、突出優(yōu)勢(shì)，把控制成本擺放在最突出的位置上。根據(jù)《會(huì)計(jì)法》、《企業(yè)會(huì)計(jì)準(zhǔn)則》
8、和國(guó)家有關(guān)規(guī)定，結(jié)合煉焦行業(yè)生產(chǎn)特點(diǎn)和煉焦化學(xué)工業(yè)企業(yè)成本核算規(guī)程，對(duì)成本費(fèi)用實(shí)施全過程、全方位、全員化控制，合理歸集、分配、攤提生產(chǎn)成
