本文關(guān)鍵詞：基于事項憑證的生產(chǎn)成本核算系統(tǒng)分析與設(shè)計　出處：《石河子大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

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【摘要】：隨著經(jīng)濟的快速發(fā)展,信息技術(shù)也得到了全面迅速的發(fā)展,給經(jīng)濟社會帶來了巨大的變革。同時計算機技術(shù)和數(shù)據(jù)庫技術(shù)的發(fā)展為人們處理大量復(fù)雜的信息提供了技術(shù)支持,人們逐漸更傾向于自己去發(fā)現(xiàn)挖掘自己所需要的信息,這種情況下,事項會計理論應(yīng)運而生。成本核算一直都是制造型企業(yè)成本管理的重要組成部分,在企業(yè)的生產(chǎn)管理中占有很重要的地位。但我國現(xiàn)行的成本核算系統(tǒng)建立在會計電算化基礎(chǔ)之上的,在實際運用中可能會出現(xiàn)信息收集不全面、公司部門間信息傳遞不能夠做到及時準確、部門間由于信息溝通不暢導(dǎo)致決策失誤等諸多問題。為了更好的進行產(chǎn)品成本核算,僅僅依靠現(xiàn)行的價值法會計是行不通的,需要引進新的事項會計理論方法。本文將從事項憑證的理念出發(fā),在實際的產(chǎn)品生產(chǎn)成本核算過程中引入事項憑證的概念并將其運用,用來更加充分全面的搜集相關(guān)數(shù)據(jù)信息。本系統(tǒng)通過將事項憑證引入企業(yè)生產(chǎn)成本核算系統(tǒng)中,以最開始的材料采購為起點對整個生產(chǎn)過程中的數(shù)據(jù)信息進行分類整理,運用計算機技術(shù)實現(xiàn)網(wǎng)絡(luò)上的分步錄入和共享,這樣不僅可以實現(xiàn)企業(yè)中部門與部門間的良好溝通,而且還可以保證了信息傳遞的及時性和準確性。該系統(tǒng)可以做到以事項憑證為依據(jù)直接生產(chǎn)對應(yīng)的記賬憑證進行成本核算,不僅使企業(yè)收集原始信息成為了可能,也在一定程度上簡化了成本核算的工作,提高了部門間的數(shù)據(jù)傳遞能力。本文通過對企業(yè)生產(chǎn)流程的分析和企業(yè)各部門的參與,從最原始的信息收集出發(fā),設(shè)計企業(yè)生產(chǎn)流程中相關(guān)事項憑證。在對以事項法為基礎(chǔ)的生產(chǎn)成本核算系統(tǒng)的研究中,運用了系統(tǒng)分析與設(shè)計的方法,并通過計算機數(shù)據(jù)庫技術(shù),以企業(yè)的產(chǎn)品生產(chǎn)業(yè)務(wù)為案例進行了邏輯測試,展現(xiàn)研究成果。本文的創(chuàng)新之處:(1)將事項法引入到生產(chǎn)成本核算系統(tǒng)中,改變了傳統(tǒng)的成本核算系統(tǒng)的理論基礎(chǔ)。(2)以公司產(chǎn)品的生產(chǎn)流程作為根本出發(fā)點,通過對產(chǎn)品生產(chǎn)環(huán)節(jié)的劃分設(shè)計出對應(yīng)環(huán)節(jié)的事項憑證進行信息的搜集整理,簡化產(chǎn)品成本的核算工作。(3)利用數(shù)據(jù)庫技術(shù),根據(jù)企業(yè)生產(chǎn)相關(guān)業(yè)務(wù)進行了邏輯測試。
[Abstract]:With the rapid development of economy, information technology has also been fully and rapidly developed. At the same time, the development of computer technology and database technology provides technical support for people to deal with a large number of complex information. People are more inclined to find the information they need. In this case, the event accounting theory emerges as the times require. Cost accounting has always been an important part of the cost management of manufacturing enterprises. It plays an important role in the production management of enterprises. However, the current cost accounting system in our country is based on the accounting computerization, which may lead to incomplete information collection in practical application. The information transmission between departments can not be timely and accurate, and the information communication between departments leads to many problems, such as decision-making errors. In order to better carry out product cost accounting. Only relying on the current value method accounting is not feasible, need to introduce a new item accounting theory and method. This article will start from the concept of the item voucher. In the actual production cost accounting process, the concept of item certificate is introduced and applied. It is used to collect the relevant data information more fully and comprehensively. This system introduces the item voucher into the enterprise production cost accounting system. Starting from the initial material purchase, the data information in the whole production process is classified and sorted, and the computer technology is used to realize the step entry and sharing on the network. This can not only achieve good communication between departments and departments in enterprises. The system can also ensure the timeliness and accuracy of information transmission. The system can directly produce the corresponding accounting voucher for cost accounting. It not only makes it possible for enterprises to collect original information, but also simplifies the work of cost accounting to some extent. Through the analysis of the enterprise production process and the participation of various departments of the enterprise, starting from the most primitive information collection. In the research of production cost accounting system based on event method, the method of system analysis and design is used, and the technology of computer database is adopted. Take the enterprise's product production business as the case to carry on the logic test, display the research result. The innovation of this paper: 1) introduce the event method into the production cost accounting system. Changed the traditional cost accounting system of the theoretical basis. 2) to the production process of the company's products as the fundamental starting point. Through the division of production links to design the corresponding links of the item vouchers for information collection and collation, to simplify the product cost accounting work. 3) the use of database technology. The logic test is carried out according to the related business of enterprise production.
【學(xué)位授予單位】：石河子大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F426.8;F406.7

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