分步法在企業(yè)會計(jì)實(shí)務(wù)的應(yīng)用研究本科畢業(yè)論文(已修改)
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【正文】 本科畢業(yè)論文 題目 分步法在企業(yè)會計(jì)實(shí)務(wù)的應(yīng)用研究 指導(dǎo)教師 職稱 學(xué)生姓名 學(xué)號 專 業(yè) 會計(jì)學(xué) 班級 院 （系） 完成時間 I 分步法在企業(yè)會計(jì)實(shí)務(wù)的應(yīng)用研究 摘 要 成本是企業(yè)的一項(xiàng)重要經(jīng)濟(jì)指標(biāo) ,成本管理方面一直是企業(yè)經(jīng)營管理的 一項(xiàng)重點(diǎn)工作。成本管理直接關(guān)系到企業(yè)的生存和發(fā)展，加強(qiáng)企業(yè)的成本管理 ,不僅可以增加企業(yè)本身的利潤和職工的廣大利益 ,同時還可以提高企業(yè)的競爭力。成本管理已經(jīng)成為現(xiàn)代企業(yè)管理的重要組成部分之一。加強(qiáng)成本管理已是實(shí)現(xiàn)現(xiàn)代企業(yè)目標(biāo)的一個必要的途徑。 分步法根據(jù)產(chǎn)品的品種及其所經(jīng)過的生產(chǎn)步驟來作為成本計(jì)算對象來歸集生產(chǎn)費(fèi)用，計(jì)算各個步驟半成品和最終的產(chǎn)成品成本 。為了加強(qiáng)各個加工步驟的成本管理，要求按照產(chǎn)品的品種計(jì)算成本，而且還要求按照加工步驟計(jì)算成本，以便為企業(yè)考核和分析各加工步驟半成品和產(chǎn)成品成本的計(jì)劃的執(zhí)行情況提 供依據(jù)。 本文通過對分步法的特點(diǎn)分析，詳細(xì)介紹和解釋分步法在會計(jì)實(shí)務(wù)中的應(yīng)用，以加強(qiáng)企業(yè)對分步法的認(rèn)識，以便企業(yè)管理者根據(jù)不同的企業(yè)性質(zhì)合理的利用分步法，使得企業(yè)的成本管理能力得以提升，提高企業(yè)的競爭力。 關(guān)鍵詞： 分步法 逐步結(jié)轉(zhuǎn) 平行結(jié)轉(zhuǎn) II Application of fractional step in corporate accounting practices Abstract Cost is an important economic indicator enterprise cost management has been a priority for business management. Cost management is directly related to the survival and development, strengthen enterprise cost management, but also can improve the petitiveness of enterprises. Cost management has bee an important part of modern business management. Strengthen cost management is a necessary way to achieve the goal of a modern enterprise. Fractional step depending on the variety of products and production steps through which as costing objects Guiji production costs, calculated each step of intermediate and final cost of finished products. It applies in a large number of large plex production, step by step and requires businesses to calculate costs, such as textiles, machinery manufacturing, paper and other management. In order to strengthen the various production steps of cost management, it requires not only product variety according to calculate the cost, but also for the costs calculated in accordance with the production steps to provide information for the implementation of the assessment and analysis of the production steps of semifinished and finished products cost plan. Based on the characteristics of substep analysis, detailed description and explanation of substep application in accounting practice, in order to enhance their understanding of fractional steps to managers based on reasonable use of different substep nature of the enterprise, making the pany39。s cost management capabilities to enhance and improve the petitiveness of enterprises. Keywords: parallel carryover carryover points to gradually step 目 錄 摘 要 .................................................. I Abstract ............................................... II 緒言 .................................................... 1 ....................... 1 2. 對分步法的分析 ........................................ 2 分步法具有的特點(diǎn) .................................. 2 逐步結(jié)轉(zhuǎn)分步法 .................................... 2 .................................... 3 逐步結(jié)轉(zhuǎn)與平行結(jié)轉(zhuǎn)區(qū)別 ............................ 4 3．分步法在會計(jì)實(shí)務(wù)中的應(yīng)用 以 M 公司為例 ............... 6 M 公司情況介紹 .................................... 6 逐步結(jié)轉(zhuǎn)法分項(xiàng)結(jié)轉(zhuǎn)法 .............................. 7 逐步結(jié)轉(zhuǎn)法綜合結(jié)轉(zhuǎn)分步 ........................... 10 平行結(jié)轉(zhuǎn)分步法 ................................... 12 4．對逐步結(jié)轉(zhuǎn)分步法和平行結(jié)轉(zhuǎn)分步法的優(yōu)缺點(diǎn) ............. 14 逐步結(jié)轉(zhuǎn)法的優(yōu)缺點(diǎn) ............................... 14 平行結(jié)轉(zhuǎn)法的優(yōu)缺點(diǎn) ............................... 14 結(jié)論 ................................................... 15 致 謝 .................................................. 16 參考文獻(xiàn) ............................................... 17 分步法在企業(yè)會計(jì)實(shí)務(wù)的應(yīng)用研 究 1 緒言
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