摘要
隨著企業(yè)生產(chǎn)經(jīng)營(yíng)規(guī)模的不斷擴(kuò)大，企業(yè)成本也相應(yīng)增加。要使企業(yè)在市場(chǎng)競(jìng)爭(zhēng)的環(huán)境中生存、發(fā)展和壯大，實(shí)現(xiàn)企業(yè)價(jià)值最大化，加強(qiáng)成本費(fèi)用的控制就顯得極其重要。如何更合理、更科學(xué)地進(jìn)行成本費(fèi)用的控制，是企業(yè)管理的永恒主題，尤其是隨著市場(chǎng)競(jìng)爭(zhēng)的日趨激烈，加強(qiáng)成本費(fèi)用控制已成為提高企業(yè)競(jìng)爭(zhēng)力的主要手段。成本費(fèi)用核算是工業(yè)企業(yè)的一種經(jīng)濟(jì)管理方法，隨著社會(huì)主義市場(chǎng)經(jīng)濟(jì)的不斷深化和完善，成本費(fèi)用核算已經(jīng)成為企業(yè)財(cái)務(wù)核算的一種重要手段和組成部分。企業(yè)成本控制在企業(yè)成本核算理論和實(shí)踐中占有十分重要的地位，它是企業(yè)經(jīng)濟(jì)管理最為重要和最為有效的手段。
在該企業(yè)中，成本核算的內(nèi)部控制仍不完善，所以對(duì)該公司的成本核算的內(nèi)部控制進(jìn)行設(shè)計(jì)，通過(guò)對(duì)控制制度的設(shè)計(jì)以及對(duì)成本核算方法的設(shè)計(jì)，通過(guò)對(duì)控制制度的設(shè)計(jì)以及對(duì)成本核算方法的設(shè)計(jì)，來(lái)降低成本減少浪費(fèi)，達(dá)到成本最小值，提高經(jīng)濟(jì)效益，更好的利于管理。本文從崗位分工控制；授權(quán)批準(zhǔn)控制；成本費(fèi)用支出控制；監(jiān)督檢查四個(gè)方面進(jìn)行了闡述。尤如何更合理、更科學(xué)地進(jìn)行成本費(fèi)用控制，本文擬作探討。

關(guān)鍵詞 成本費(fèi)用 成本費(fèi)用核算 成本控制制度 成本費(fèi)用內(nèi)部控制

Abstract
As the scale of production and operation continues to expand, A corresponding increase in the cost of doing business. For enterprises to compete in the market environment for survival, development, and growth to maximize corporate value and strengthen the control of costs it is extremely important. How a more rational, more scientific way of cost control, is the eternal theme of corporate governance, especially with the increasingly fierce market competition, strengthening cost control to improve the competitiveness of enterprises has become a major means of force. The cost accounting of industrial enterprises is a method of economic management, with the socialist market economy continues to deepen and perfect, Cost accounting financial accounting has become an important and integral part of the means. Control the cost of doing business in the enterprise cost accounting theory and practice is very important status, it is the most important economic management and the most effective means.
In the enterprises, the cost of internal control is not perfect, so the cost to the company's internal control design, through the design of control systems as well as the design of cost accounting methods, through the design of control systems as well as the cost of accounting method designed to reduce waste to reduce costs to the minimum cost, to improve economic efficiency in favor of better management. In this paper, the division of control positions; authority to authorize the control; cost cost control; supervision and inspection carried out on four aspects. In particular how a more rational, more scientific way to control costs, the paper proposed to explore.

Key words expense cost Cost control Cost control system The cost of internal control


目錄

摘要 1
Abstract 2
第1章 企業(yè)概況 5
1.1企業(yè)簡(jiǎn)介 5
1.2組織機(jī)構(gòu) 6
1.3選題背景 6
第2章 xx電力公司成本核算方法選擇設(shè)計(jì) 8
2.1成本核算方法的比較 9
2.2xx電力公司成本核算方法選擇 11
第3章 xx電力公司成本費(fèi)用核算制度設(shè)計(jì) 13
3.1xx電力公司成本費(fèi)用的確認(rèn)設(shè)計(jì) 13
3.1.1生產(chǎn)成本的確認(rèn) 14
3.1.2期間費(fèi)用的確認(rèn) 15
3.2成本費(fèi)用科目設(shè)計(jì) 16
3.3會(huì)計(jì)憑證和賬簿設(shè)計(jì) 17
3.4成本計(jì)算程序 21
3.5成本費(fèi)用核算的設(shè)計(jì) 22
3.5.1原材料費(fèi)用的核算 22
3.5.2工資費(fèi)用的核算 23
3.5.3制造費(fèi)用的核算 24
3.5.4期間費(fèi)用的核算 24
第4章 xx電力公司成本費(fèi)用內(nèi)控制度設(shè)計(jì) 26
4.1成本費(fèi)用的崗位責(zé)任制 27
4.2成本費(fèi)用的授權(quán)批準(zhǔn)制度 27
4.3直接成本控制制度 28
4.3.1直接人工費(fèi)的控制 28
4.3.2直接材料費(fèi)的控制 28
4.4領(lǐng)發(fā)料及退料控制制度 30
4.4.1領(lǐng)發(fā)料的控制 30
4.4.2退料的控制 30
4.5期間費(fèi)用的控制 30
4.6產(chǎn)成品的控制 31
4.7成本費(fèi)用內(nèi)部控制的監(jiān)督檢查制度 32
結(jié)束語(yǔ) 33
參考文獻(xiàn) 34
致謝 35
附錄1 36
附錄2 40