資源描述：
《化工企業(yè)成本費用核算及控制及研究》由會員上傳分享，免費在線閱讀，更多相關內容在應用文檔-天天文庫。
1、...頁眉化工企業(yè)成本費用核算及控制研究....頁腳...頁眉目錄摘要·····································································1關鍵詞···································································11成本控制與核算在化工企業(yè)中的作用·······································11.1是企業(yè)增加盈利的根本途徑，直接服務于企業(yè)的目的···
2、···················11.2是抵抗內外壓力、求得生存得主要保障··································21.3有助于企業(yè)生產管理水平的提高，是企業(yè)發(fā)展的基礎······················22成本控制與核算存在的業(yè)務風險點·········································22.1戰(zhàn)略風險·····························································22.2經營風險····
3、·························································22.3財務風險·····························································23加強成本費用管理的基礎工作....頁腳...頁眉·············································23.1加強預算管理·······················································
4、·33.2健全原始記錄························································33.3嚴格計量、檢驗工作··················································33.4健全物資的收發(fā)、保管、領退和清查盤點制度····························33.5實行統(tǒng)一的成本結算期················································34成本控制與核算的業(yè)務流程步驟··
5、·······································34.1成本費用預測························································34.2成本費用計劃的編制···················································44.3成本費用控制與監(jiān)督···················································44.4成本費用核算···················
6、·····································54.4.1....頁腳...頁眉成本費用核算對象··················································54.4.2焦化成本核算的方法················································54.4.3配合煤成本計算···················································54.4.4煉焦階段產品成本計算分兩個步驟進行
7、·······························54.5成本費用分析························································64.6要加強成本費用完成情況的考核·········································65結語····································································7....頁腳...頁眉化工企業(yè)成本費用核算及控制研究摘要：由于多次
8、遭遇經濟危機，化工企業(yè)面臨的競爭更加激烈，要提高企業(yè)的經濟效益，化工企業(yè)必須開拓思路、擴大信息、調整戰(zhàn)略、突出優(yōu)勢，把控制成本擺放在最突出的位置上。根據《會計法》、《企業(yè)會計準則》和國家有關規(guī)定，結合煉焦行業(yè)生產特點和煉焦化學工業(yè)企業(yè)成本核算規(guī)程，對成本費用實施全過程、全方位、全員化控制，合理歸集、分配、攤提生產成本費用，優(yōu)化生產
