畢業(yè)設(shè)計(jì)，本人書(shū)寫論文多年，上傳作品為畢業(yè)合格作品，完整內(nèi)容。格式標(biāo)準(zhǔn)，19700字左右。介紹：
摘 要
改革開(kāi)放后的市場(chǎng)經(jīng)濟(jì)為企業(yè)提供了廣闊的舞臺(tái)。隨著企業(yè)對(duì)管理意識(shí)的日益加強(qiáng)和企業(yè)管理方法的日益完善，要求企業(yè)建立適用于企業(yè)自身實(shí)際情況的較為健全的會(huì)計(jì)制度。成本核算會(huì)計(jì)制度作為企業(yè)會(huì)計(jì)制度的一個(gè)重要組成部分，對(duì)企業(yè)的發(fā)展有著重要的意義，較為完善的成本會(huì)計(jì)制度不僅能大力提高企業(yè)的生產(chǎn)經(jīng)營(yíng)管理、節(jié)約企業(yè)的成本、而且能從長(zhǎng)遠(yuǎn)上實(shí)現(xiàn)企業(yè)的戰(zhàn)略目標(biāo)。而不完善的成本管理制度相應(yīng)的就很可能制約企業(yè)的發(fā)展，所以目前各個(gè)企業(yè)都很注重在國(guó)家會(huì)計(jì)制度和會(huì)計(jì)準(zhǔn)則的指導(dǎo)下建立起適合于本企業(yè)實(shí)際情況的健全的會(huì)計(jì)制度。所以本文針對(duì)黑龍江xx酒業(yè)有限公司的實(shí)際情況，對(duì)黑龍江xx酒業(yè)有限公司成本核算的相關(guān)制度進(jìn)行設(shè)計(jì)。其中主要包括該公司的成本核算方法選擇論證、成本核算會(huì)計(jì)制度設(shè)計(jì)、成本核算內(nèi)部控制制度設(shè)計(jì)等。

【關(guān)鍵詞】 成本 品種法 內(nèi)部控制
Abstract
Market-oriented economy provides a huge stage for the business after reform and open to the outside world. With the management consciousness of the business increasing and the management method more and more perfect, the business needs to establish a more wholesome accounting system to benefit itself. Cost accounting as an important part of accounting system is very meaningful to the business development. The more perfect accounting system not only helpful for the business’s production management and save the cost of the enterprise, but also helpful for the achievement of the business’s strategic objective in the long term. But faultiness cost management system may probably restrict the development of the enterprise. so at present every enterprise are on the attention in the national accounting system and accounting standards to establish the guidance of the right enterprise. So aim at the Heilongjiang XinYuan Wines Limited-liability Company’s situation, we need to devise the related system of the cost counting. It’s include the business cost accounting methods selection demonstration, cost accounting system design and cost accounting internal control system design.

Keywords cost product-costing internal control

目 錄

摘要 I
Abstract II

第1章 企業(yè)概況 1
1.1企業(yè)自然概況 1
1.2企業(yè)的生產(chǎn)管理概況 1
第2章 XX酒業(yè)成本核算方法選擇概述 3
2.1成本核算方法介紹 3
2.1.1品種法 3
2.1.2分批法 4
2.1.3分步法 5
2.2成本核算方法的選擇及確立 6
第3章 XX酒業(yè)成本核算制度設(shè)計(jì) 8
3.1成本核算的工作范圍 8
3.2 會(huì)計(jì)科目設(shè)計(jì) 10
3.2.1.總帳科目設(shè)計(jì) 10
3.2.2.核算范圍設(shè)計(jì) 10
3.3 會(huì)計(jì)憑證設(shè)計(jì) 13
3.3.1原始憑證設(shè)計(jì) 13
3.3.2記賬憑證設(shè)計(jì) 16
3.4成本報(bào)表設(shè)計(jì) 17
3.4.1制酒成本計(jì)算表設(shè)計(jì) 17
3.4.2制造費(fèi)用明細(xì)表設(shè)計(jì) 19
3.4.3制酒成本匯總表設(shè)計(jì) 20
3.5 賬務(wù)處理設(shè)計(jì) 22
第4章 XX酒業(yè)成本控制制度設(shè)計(jì) 25
4.1成本控制基礎(chǔ)工作設(shè)計(jì) 25
4.1.1成本控制原則設(shè)計(jì) 25
4.1.2成本控制方法設(shè)計(jì) 26
4.2成本控制工作流程設(shè)計(jì) 27
4.3成本預(yù)算控制設(shè)計(jì) 28

結(jié)束語(yǔ) 30
致謝 31
參考文獻(xiàn) 32