本文選題：成本核算 + 作業(yè)成本法��； 參考：《遼寧大學(xué)》2013年碩士論文

【摘要】：在中國，花卉企業(yè)隨著今年來人們生活水平的提高逐漸興起。中國的花卉企業(yè)起步較晚，受傳統(tǒng)農(nóng)業(yè)生產(chǎn)模式和企業(yè)經(jīng)營者水平的限制，發(fā)展速度較慢。始終無法擺脫規(guī)模小、以家族企業(yè)為主的經(jīng)營模式。近年來，隨著市場競爭的加劇，企業(yè)對成本核算的要求逐漸提高�；ɑ芷髽I(yè)在成本核算中具有責(zé)任分工不明確，核算方法不科學(xué)，生產(chǎn)物資難以準(zhǔn)確計(jì)量等問題。這些問題在一定程度上影響了花卉企業(yè)在市場競爭中的位置，更影響了企業(yè)的發(fā)展。企業(yè)要想獲得豐厚的利潤，就必須加強(qiáng)成本核算，突出成本核算在企業(yè)管理中的作用，把成本核算作為加強(qiáng)企業(yè)管理的中心，這對于以中小企業(yè)為主的花卉企業(yè)尤為重要。 本文通過案例分析的方法來研究花卉企業(yè)中成本核算的問題。作者通過在沈陽艾特花卉科技有限公司實(shí)習(xí)了解到，該公司在成本核算過程中存在著諸多問題，其中既存在公司自身原因，也存在由于產(chǎn)品自身屬性造成的問題。公司自身造成的成本核算問題包括：對成本核算重視不夠，成本核算方法落后，成本管理協(xié)調(diào)性較差等問題；由于產(chǎn)品自身成本核算問題包括：難以進(jìn)行準(zhǔn)確的成本計(jì)價(jià)，存貨的自然屬性帶來的核算難度以及存貨減值無法準(zhǔn)確計(jì)算等問題。這些問題嚴(yán)重影響了企業(yè)的成本核算造成了企業(yè)的利潤流失。文章結(jié)合成本核算的相關(guān)理論，介紹了企業(yè)成本核算的內(nèi)容以及適用于花卉企業(yè)的成本核算方法。通過對相關(guān)問題的分析，對沈陽艾特花卉科技有限公司提出了相關(guān)建議，包括強(qiáng)化成本核算理念和引入作業(yè)成本法，建立以責(zé)任成本為核心的核算體系，將會計(jì)電算化系統(tǒng)引入企業(yè)，細(xì)化土地成本核算，定期對存貨及在產(chǎn)品進(jìn)行盤點(diǎn)，將生產(chǎn)周期理論結(jié)合到成本核算中去。讓目標(biāo)企業(yè)在市場競爭中有效的降低成本，提升企業(yè)的競爭力。 本文通過“發(fā)現(xiàn)問題——分析問題——解決問題”的研究模式，旨在解決花卉企業(yè)在成本核算中的問題，為目標(biāo)企業(yè)建立一套科學(xué)系統(tǒng)的成本核算體系提供一系列的參考意見，提高企業(yè)對成本核算的重視程度，加強(qiáng)企業(yè)對成本的控制，提升企業(yè)在市場競爭中的核心競爭力。規(guī)范系統(tǒng)的花卉企業(yè)成本核算制度還能夠在一定程度上改變我國花卉企業(yè)在經(jīng)營中成本核算觀念落后、成本核算方法的不規(guī)范等問題，使花卉企業(yè)由過去的簡單“生產(chǎn)--銷售”模式逐漸向企業(yè)化、規(guī)范化轉(zhuǎn)變，進(jìn)一步促進(jìn)我國花卉企業(yè)的生產(chǎn)效率的提高。同時，，由于國家給予農(nóng)業(yè)企業(yè)稅收方面一些優(yōu)惠政策，很多經(jīng)營生產(chǎn)銷售業(yè)務(wù)的花卉企業(yè)不需要繳納增值稅、營業(yè)稅和企業(yè)所得稅，只需要繳納個人所得稅、印花稅等，科學(xué)、規(guī)范的成本核算體系還有利于國家稅務(wù)機(jī)關(guān)對農(nóng)業(yè)企業(yè)進(jìn)行監(jiān)管，減少企業(yè)由于成本核算不規(guī)范造成的隨意增加成本，偷逃個人所得稅等行為的發(fā)生。
[Abstract]:In China, flower enterprises are rising with the improvement of people's living standard this year. The flower enterprises in China started late, and were limited by the traditional agricultural production mode and the level of business operators. Can not get rid of the scale of small, family-based business model. In recent years, with the aggravation of market competition, the requirement of cost accounting has been raised gradually. In cost accounting, flower enterprises have some problems, such as unclear division of responsibilities, unscientific accounting methods and difficult to accurately measure production materials. To some extent, these problems affect the position of flower enterprises in the market competition, but also affect the development of enterprises. If an enterprise wants to obtain rich profits, it must strengthen cost accounting, stress the role of cost accounting in enterprise management, and take cost accounting as the center of strengthening enterprise management, which is especially important for flower enterprises, which are mainly small and medium-sized enterprises. This paper studies the problem of cost accounting in flower enterprises by the method of case analysis. The author finds out that there are many problems in the process of cost accounting in Shenyang Ait Flower Technology Co., Ltd., among which there are not only the reasons of the company itself, but also the problems caused by the attributes of the products themselves. The cost accounting problems caused by the company itself include: insufficient attention to cost accounting, backward cost accounting methods, poor coordination of cost management, etc. The natural attributes of inventory lead to the difficulty of accounting and the difficulty of accurate calculation of inventory impairment. These problems have seriously affected the cost accounting of enterprises, resulting in the loss of profits. Based on the theory of cost accounting, this paper introduces the content of enterprise cost accounting and the cost accounting methods suitable for flower enterprises. Based on the analysis of related problems, this paper puts forward some relevant suggestions to Shenyang Art Flower Technology Co., Ltd., including strengthening the concept of cost accounting and introducing activity-based costing, and establishing an accounting system with responsibility cost as the core. The computerized accounting system is introduced into enterprises, land cost accounting is refined, inventory of inventory and products are regularly checked, and production cycle theory is combined into cost accounting. Let the target enterprises in the market competition to effectively reduce costs, enhance the competitiveness of enterprises. This paper aims at solving the problems in the cost accounting of flower enterprises through the research mode of "finding problems-analyzing problems-solving problems", and provides a series of reference opinions for the target enterprises to establish a set of scientific system of cost accounting. To improve the enterprise's attention to cost accounting, to strengthen the cost control, to enhance the core competitiveness of the enterprise in the market competition. Standardizing the systematic cost accounting system of flower enterprises can to a certain extent change the backward concept of cost accounting in the operation of flower enterprises in our country, and the nonstandard methods of cost accounting, and so on. In order to improve the production efficiency of flower enterprises in China, the pattern of "production-sale" in the past is gradually changed to enterprise and standardization. At the same time, because the state gives some preferential policies to agricultural enterprises, many flower enterprises operating in the production and marketing business do not need to pay value-added tax, business tax and enterprise income tax. They only need to pay personal income tax, stamp duty, and so on. The standardized cost accounting system is also conducive to the supervision of agricultural enterprises by the state tax authorities, reducing the occurrence of arbitrary increase in costs and evasion of individual income tax caused by non-standard cost accounting.
【學(xué)位授予單位】：遼寧大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F275.2;F326.13

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 周滿奇;對存貨計(jì)價(jià)方法的探討[J];商業(yè)研究;2004年01期

2 賀繼紅;煤炭企業(yè)供應(yīng)物流成本核算體系初探[J];中國煤炭經(jīng)濟(jì)學(xué)院學(xué)報(bào);1998年01期

3 代坤;物流成本核算體系的構(gòu)建[J];財(cái)會月刊;2003年19期

4 李映照;陳妮娜;;資產(chǎn)減值會計(jì)問題探討[J];財(cái)會月刊;2007年02期

5 李愛華;試析存貨計(jì)價(jià)方法對企業(yè)會計(jì)核算的影響[J];東北財(cái)經(jīng)大學(xué)學(xué)報(bào);2001年06期

6 李貴春,李從東,李龍洙;供應(yīng)鏈績效評價(jià)指標(biāo)體系與評價(jià)方法研究[J];管理工程學(xué)報(bào);2004年01期

7 張志遠(yuǎn);王漢平;;淺談企業(yè)存貨計(jì)價(jià)方法的選擇[J];中國管理信息化;2008年15期

8 趙仲芬;;試析存貨計(jì)價(jià)方法對企業(yè)的影響[J];經(jīng)濟(jì)視角(下);2010年12期

9 張彥;;論存貨的計(jì)價(jià)方法對企業(yè)會計(jì)核算的影響[J];經(jīng)濟(jì)師;2010年09期

10 王穎;;新準(zhǔn)則下存貨的計(jì)價(jià)方法探析[J];經(jīng)濟(jì)研究導(dǎo)刊;2009年01期

本文編號：1812697