本文關(guān)鍵詞：SY氯堿公司生產(chǎn)成本控制分析　出處：《河北工業(yè)大學》2015年碩士論文　論文類型：學位論文

  更多相關(guān)文章： 氯堿化工 核算與控制 成本控制 作業(yè)成本法 過程控制

【摘要】：SY氯堿公司是一家中等規(guī)模的國內(nèi)化工企業(yè),本文結(jié)合SY氯堿公司的生產(chǎn)特點和產(chǎn)品成本的特點,從基本的成本控制理論和方法入手,以SY氯堿公司為研究對象,為當前氯堿公司在成本管理方面,評價成本的影響因素、成本控制的方法和手段,進而分析成本控制的原則、目標,利用作業(yè)成本法,分析在生產(chǎn)過程中的成本控制和成本核算的實施相結(jié)合。論述了生產(chǎn)成本的間接成本,深入使用成本會計的工作原理。在整個生產(chǎn)經(jīng)營過程中提出的綜合控制,實現(xiàn)在生產(chǎn)過程和管理方面,對每一項成本進行全面控制,通過作業(yè)成本法,使成本核算制度化。本文主要以作業(yè)成本法的原理為核心,特別指出了這種核算方法是一種最先進的成本核算方法,進而研究和探討作業(yè)成本法的概念體系和使用條件,建立相應的分配和歸集圖表。本文深入研究了作業(yè)成本法在SY氯堿公司的實踐,說明實施作業(yè)成本法對企業(yè)的成本控制帶來了顯著的成績,得到了更準確,更詳細的成本信息。通過對工作過程的分析,取消不合理費用,從根本上提高控制成本和核算成本的意識,使公司內(nèi)部職工節(jié)約更多的成本。在此基礎(chǔ)上,通過作業(yè)成本法提供的成本信息,建立有效的成本控制機制,積極調(diào)整產(chǎn)品結(jié)構(gòu)和優(yōu)化生產(chǎn)線布局,以提高公司的競爭力,從而提高公司的經(jīng)營利潤。
[Abstract]:Sy chlor-alkali company is a medium scale domestic chemical enterprise. Combining with the production characteristics and product cost characteristics of sy chlor-alkali company, this paper starts with the basic cost control theory and method. Taking sy chlor-alkali company as the research object, this paper evaluates the influencing factors of cost, the methods and means of cost control, and then analyzes the principles and objectives of cost control in the current cost management of chlor-alkali company. This paper analyzes the combination of cost control and cost accounting in the production process by means of activity-based costing, and discusses the indirect cost of production cost. The comprehensive control proposed in the whole process of production and operation realizes the overall control of each item of cost in the production process and management, and adopts the activity-based costing method. This paper focuses on the principle of activity-based costing, especially points out that this method is the most advanced cost accounting method. Then the concept system and application conditions of activity-based costing are studied and the corresponding distribution and aggregation charts are established. The practice of Activity-Based costing in sy chlor-alkali company is deeply studied in this paper. It shows that the implementation of activity-based costing has brought significant results to the cost control of enterprises, and obtained more accurate and more detailed cost information. Through the analysis of the work process, the unreasonable cost is eliminated. The consciousness of controlling cost and accounting cost is improved fundamentally, and more cost is saved for the staff and workers in the company. On this basis, the effective cost control mechanism is established through the cost information provided by activity-based costing method. Actively adjust the product structure and optimize the production line layout to improve the competitiveness of the company, thereby increasing the company's operating profit.
【學位授予單位】：河北工業(yè)大學
【學位級別】：碩士
【學位授予年份】：2015
【分類號】：F406.7;F426.7

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本文編號：1426367