xx石墨精選有限公司存貨內(nèi)部控制制度設(shè)計(jì)畢業(yè)設(shè)計(jì).doc
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xx石墨精選有限公司存貨內(nèi)部控制制度設(shè)計(jì)畢業(yè)設(shè)計(jì),目錄摘要1abstract2第1章 企業(yè)概況31.1 企業(yè)的自然概況31.2 企業(yè)的經(jīng)濟(jì)管理概況31.3 會(huì)計(jì)組織機(jī)構(gòu)設(shè)計(jì)4第2章 存貨發(fā)出計(jì)價(jià)方法選擇62.1 存貨發(fā)出的計(jì)價(jià)方法62.2 存貨發(fā)出計(jì)價(jià)方法的選擇依據(jù)82.3 xx石墨精選有限公司存貨發(fā)出計(jì)價(jià)方法的選擇11第3章 存貨核算業(yè)務(wù)會(huì)計(jì)制度設(shè)計(jì)133.1原材料...
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目錄
摘要 1
Abstract 2
第1章 企業(yè)概況 3
1.1 企業(yè)的自然概況 3
1.2 企業(yè)的經(jīng)濟(jì)管理概況 3
1.3 會(huì)計(jì)組織機(jī)構(gòu)設(shè)計(jì) 4
第2章 存貨發(fā)出計(jì)價(jià)方法選擇 6
2.1 存貨發(fā)出的計(jì)價(jià)方法 6
2.2 存貨發(fā)出計(jì)價(jià)方法的選擇依據(jù) 8
2.3 xx石墨精選有限公司存貨發(fā)出計(jì)價(jià)方法的選擇 11
第3章 存貨核算業(yè)務(wù)會(huì)計(jì)制度設(shè)計(jì) 13
3.1原材料業(yè)務(wù)會(huì)計(jì)制度設(shè)計(jì) 13
3.2包裝物業(yè)務(wù)會(huì)計(jì)制度設(shè)計(jì) 17
3.3低值易耗品業(yè)務(wù)會(huì)計(jì)制度設(shè)計(jì) 19
3.4委托加工物資業(yè)務(wù)會(huì)計(jì)制度設(shè)計(jì) 20
3.5庫(kù)存商品業(yè)務(wù)會(huì)計(jì)制度設(shè)計(jì) 22
3.6存貨清查會(huì)計(jì)制度設(shè)計(jì) 23
3.7存貨期末計(jì)量會(huì)計(jì)制度設(shè)計(jì) 25
第4章 企業(yè)內(nèi)部控制制度設(shè)計(jì) 27
4.1存貨內(nèi)部控制制度總則 27
4.2存貨業(yè)務(wù)的崗位分工與授權(quán)批準(zhǔn)制度設(shè)計(jì) 29
4.3存貨請(qǐng)購(gòu)與采購(gòu)控制制度設(shè)計(jì) 30
4.4存貨驗(yàn)收與保管控制制度設(shè)計(jì) 31
4.5存貨領(lǐng)用與發(fā)出控制制度設(shè)計(jì) 33
4.6存貨盤點(diǎn)與處置控制制度設(shè)計(jì) 34
結(jié)束語(yǔ) 35
致謝 36
參 考 文 獻(xiàn) 37
摘要
存貨在企業(yè)會(huì)計(jì)準(zhǔn)則中列為第一號(hào)，由此可見(jiàn)其重要性。存貨對(duì)于企業(yè)而言，是貨架和倉(cāng)庫(kù)里最昂貴的投資。對(duì)其管理到位與否、核算正確與否、內(nèi)部控制制度完善與否，直接影響著企業(yè)的財(cái)務(wù)狀況與經(jīng)營(yíng)成果。
存貨是指企業(yè)在生產(chǎn)經(jīng)營(yíng)過(guò)程中為銷售或者耗用而儲(chǔ)存的各種資產(chǎn)，包括商品、產(chǎn)成品、半成品、在產(chǎn)品以及各類材料、燃料、包裝物、低值易耗品等。在xx石墨精選有限公司，各種存貨按實(shí)際成本進(jìn)行日常核算。發(fā)出存貨時(shí)，企業(yè)選擇月末一次加權(quán)平均法作為計(jì)價(jià)方法。
本設(shè)計(jì)針對(duì)企業(yè)存貨管理現(xiàn)狀和導(dǎo)致起問(wèn)題的原因進(jìn)行研究探討，得出解決方案和對(duì)策。
關(guān)鍵詞 存貨 會(huì)計(jì)制度 內(nèi)部控制 實(shí)際成本
Abstract
Inventory is so important that it has taken the first place in Accounting Standard for Business Enterprise. Inventory could be the most expensive investment stored in shelves and warehouses of a corporation. Its proper management and accurate accounting and enterprise management have big influence directly on both the financial position and operating results of the enterprise.
Inventories refer to merchandise, finished goods, semifinished goods, goods in process, and all kinds of materials, fuels, containers, low-value and perishable articles and so on that stocked for the purpose of sale or production and consumption during the production operational process. In Lin Da Graphite Selected Co.,Ltd,all inventories keep books at actual cost in daily accounting. When delivering inventories, the enterprise choose to use the weighted average in the end of month at a time.
It was meant to study and discuss about the circumstances and causes of problems of enterprises' stock management nowadays, and some solutions and stretegies were concluded from the following project.
Key words inventory accounting system
enterprise management actual cost
摘要 1
Abstract 2
第1章 企業(yè)概況 3
1.1 企業(yè)的自然概況 3
1.2 企業(yè)的經(jīng)濟(jì)管理概況 3
1.3 會(huì)計(jì)組織機(jī)構(gòu)設(shè)計(jì) 4
第2章 存貨發(fā)出計(jì)價(jià)方法選擇 6
2.1 存貨發(fā)出的計(jì)價(jià)方法 6
2.2 存貨發(fā)出計(jì)價(jià)方法的選擇依據(jù) 8
2.3 xx石墨精選有限公司存貨發(fā)出計(jì)價(jià)方法的選擇 11
第3章 存貨核算業(yè)務(wù)會(huì)計(jì)制度設(shè)計(jì) 13
3.1原材料業(yè)務(wù)會(huì)計(jì)制度設(shè)計(jì) 13
3.2包裝物業(yè)務(wù)會(huì)計(jì)制度設(shè)計(jì) 17
3.3低值易耗品業(yè)務(wù)會(huì)計(jì)制度設(shè)計(jì) 19
3.4委托加工物資業(yè)務(wù)會(huì)計(jì)制度設(shè)計(jì) 20
3.5庫(kù)存商品業(yè)務(wù)會(huì)計(jì)制度設(shè)計(jì) 22
3.6存貨清查會(huì)計(jì)制度設(shè)計(jì) 23
3.7存貨期末計(jì)量會(huì)計(jì)制度設(shè)計(jì) 25
第4章 企業(yè)內(nèi)部控制制度設(shè)計(jì) 27
4.1存貨內(nèi)部控制制度總則 27
4.2存貨業(yè)務(wù)的崗位分工與授權(quán)批準(zhǔn)制度設(shè)計(jì) 29
4.3存貨請(qǐng)購(gòu)與采購(gòu)控制制度設(shè)計(jì) 30
4.4存貨驗(yàn)收與保管控制制度設(shè)計(jì) 31
4.5存貨領(lǐng)用與發(fā)出控制制度設(shè)計(jì) 33
4.6存貨盤點(diǎn)與處置控制制度設(shè)計(jì) 34
結(jié)束語(yǔ) 35
致謝 36
參 考 文 獻(xiàn) 37
摘要
存貨在企業(yè)會(huì)計(jì)準(zhǔn)則中列為第一號(hào)，由此可見(jiàn)其重要性。存貨對(duì)于企業(yè)而言，是貨架和倉(cāng)庫(kù)里最昂貴的投資。對(duì)其管理到位與否、核算正確與否、內(nèi)部控制制度完善與否，直接影響著企業(yè)的財(cái)務(wù)狀況與經(jīng)營(yíng)成果。
存貨是指企業(yè)在生產(chǎn)經(jīng)營(yíng)過(guò)程中為銷售或者耗用而儲(chǔ)存的各種資產(chǎn)，包括商品、產(chǎn)成品、半成品、在產(chǎn)品以及各類材料、燃料、包裝物、低值易耗品等。在xx石墨精選有限公司，各種存貨按實(shí)際成本進(jìn)行日常核算。發(fā)出存貨時(shí)，企業(yè)選擇月末一次加權(quán)平均法作為計(jì)價(jià)方法。
本設(shè)計(jì)針對(duì)企業(yè)存貨管理現(xiàn)狀和導(dǎo)致起問(wèn)題的原因進(jìn)行研究探討，得出解決方案和對(duì)策。
關(guān)鍵詞 存貨 會(huì)計(jì)制度 內(nèi)部控制 實(shí)際成本
Abstract
Inventory is so important that it has taken the first place in Accounting Standard for Business Enterprise. Inventory could be the most expensive investment stored in shelves and warehouses of a corporation. Its proper management and accurate accounting and enterprise management have big influence directly on both the financial position and operating results of the enterprise.
Inventories refer to merchandise, finished goods, semifinished goods, goods in process, and all kinds of materials, fuels, containers, low-value and perishable articles and so on that stocked for the purpose of sale or production and consumption during the production operational process. In Lin Da Graphite Selected Co.,Ltd,all inventories keep books at actual cost in daily accounting. When delivering inventories, the enterprise choose to use the weighted average in the end of month at a time.
It was meant to study and discuss about the circumstances and causes of problems of enterprises' stock management nowadays, and some solutions and stretegies were concluded from the following project.
Key words inventory accounting system
enterprise management actual cost
