【正文】 論文已經(jīng)接近尾聲，作為一個(gè)本科生的畢業(yè)論文寫(xiě)作，由于經(jīng)驗(yàn)的匱乏，難免有許多考慮不周全的地方，如果沒(méi)有導(dǎo)師的督促指導(dǎo)，以及一起工作的同學(xué)們的支持，想要完成這個(gè)論文是難以想象的。本論文從選題到完成，每一步都是在導(dǎo)師的指導(dǎo)下完成的，傾注了導(dǎo)師大量的心血。除了敬佩王老師的專(zhuān)業(yè)水平外，她的治學(xué)嚴(yán)謹(jǐn)和科學(xué)研究的精神也是我永遠(yuǎn)學(xué)習(xí)的榜樣，并將積極影響我今后的學(xué)習(xí)和工作。,bothtraditionalcontrolmethodofthedifferenceinvalue,costcontrolmethodsthereisnofixedpattern,entirelyduetobeappropriate.,Payattentiontothesetofcostcontrolinthedevelopmentofwiththetraditionalstandardcostmethod,budgetcontrol,costmethod,themodernoperatingcostmanagement,must,whoimplementedShi,whocontrol,whoisresponsibleforthebreakdownoftheircostsandproductionwillsetthebasicpointsworkersbined,strictqualitycontrol,topreventtheoccurrenceofdefectiveproducts,waste,productionofqualifiedproducts,andtocorrectlycalculatetheactualcostofeachproduct,providetrueinformation,butalsoforfutureproductsales,inorderforenterprisestocreatemoreine,anincreaseofmoreprofit,longtermoccupationofthemarketeconomy.3)Thetargetcostfortheplanningandcalculation.,tohelpoperationalmanagement,therefore,thetargetcostingtothemanagementstafftoprovidecostinformationinordertoenhancepeople39。企業(yè)通過(guò)成本管理使產(chǎn)品成本按照人們事先測(cè)算確定的成本水平進(jìn)行，防止生產(chǎn)過(guò)程中損失和浪費(fèi)現(xiàn)象的發(fā)生，從而使企業(yè)的人力、物力、財(cái)力得到合理利用，達(dá)到節(jié)約生產(chǎn)耗費(fèi)、降低成本、提高經(jīng)濟(jì)效益的目的。在激烈的市場(chǎng)競(jìng)爭(zhēng)中，只有通過(guò)準(zhǔn)確地計(jì)算出每件產(chǎn)品成本來(lái)決定產(chǎn)品的價(jià)格，才能更好地占領(lǐng)市場(chǎng)，才能在激烈的市場(chǎng)競(jìng)爭(zhēng)中取勝。企業(yè)必須建立健全成本管理，完善成本管理制度，科學(xué)地降低成本，才能求得生產(chǎn)成本和產(chǎn)品質(zhì)量的平衡，從根本上控制成本。產(chǎn)品生產(chǎn)過(guò)程其實(shí)就是成本費(fèi)用的形成過(guò)程，要想降低成本費(fèi)用，控制活動(dòng)就要貫穿于企業(yè)生產(chǎn)經(jīng)營(yíng)的全過(guò)程。它是成本預(yù)測(cè)與目標(biāo)管理方法的結(jié)合，將成本水平控制為工作的目標(biāo)，需要企業(yè)的多部門(mén)、眾多員工的努力，尋求更好的成本控制方法，做好各項(xiàng)材料物資的計(jì)量、收發(fā)、領(lǐng)退和盤(pán)點(diǎn)工作。2推行目標(biāo)成本的過(guò)程首先，目標(biāo)成本法下的市場(chǎng)研究與以往不同，它不是單一的事件。即不僅要考慮最初的購(gòu)買(mǎi)成本，還要考慮產(chǎn)品的運(yùn)行成本、維護(hù)成本和處置成本。在產(chǎn)品的制造過(guò)程中，所有直接參與生產(chǎn)過(guò)程的員工都應(yīng)歸作生產(chǎn)員工成本，所有派上用場(chǎng)的員工、原料及管理人員的工資都應(yīng)算作生產(chǎn)成本。而沒(méi)有參與生產(chǎn)過(guò)程，卻由生產(chǎn)部門(mén)聘用的員工都應(yīng)算作間接成本，間接成本還包括所有在生產(chǎn)部門(mén)中使用的辦公用具、設(shè)備、水電、電話費(fèi)及生產(chǎn)過(guò)程中使用的交通工具的折舊費(fèi)用等。所以，成本控制方法沒(méi)有固定的模式，完全要因地適宜。3)目標(biāo)成本的策劃與測(cè)算。目標(biāo)成本管理體系中最顯著的特點(diǎn)就是在一個(gè)產(chǎn)品設(shè)計(jì)之前，事先進(jìn)行成本策劃，進(jìn)行目標(biāo)測(cè)算，確定目標(biāo)成本。目標(biāo)成本計(jì)算法更加符合現(xiàn)實(shí)，其結(jié)果用更加準(zhǔn)確的成本分解代替了成本分配。t agree with the disciplinary action your employer has taken against you your employer dismisses you and you think that you have been dismissed unfairly. For more informu, take advice from one of the organisations listed undertt charge you more than 35% of your pensation nearest CAB.For more information about making a claim to an employment tribunal, sees Premier League match at Chelsea on Sunday.I am going to be at the match tomorrow and I have asked to meet Ya ya Toure, he told BBC Sport.For me it39。City39。s plaint. In a statement the Russian side added: We found no racist insults from fans of CSKA.Age has reached the end of the beginning of a word. May be guilty in his seems to passing a lot of different life became the appearance of the same day。二十年的人生軌跡深深淺淺，突然就感覺(jué)到有些事情，非做不可了。 Then in high school, think don39。A person39。嫌惡過(guò)自己的怯懦，最終卻發(fā)現(xiàn)有很多緣分，有很多錯(cuò)過(guò)，好像冥冥之中真的已經(jīng)注定。 From the corner at the beginning of deep friendship。Baumgartner the disappointing news: Mission aborted. r plays an important role in this mission. Starting at the ground, conditions have to be very calm winds less than 2 mph, with no precipitation or humidity and limited cloud cover. The balloon, with capsule attached, will move through the lower level of the atmosphere (the troposphere) where our daytoday weather lives. It will climb higher than the tip of Mount Everest ( miles/ kilometers), drifting even higher than the cruising altitude of mercial airliners ( miles/ kilometers) and into the stratosphere. As he crosses the boundary layer (called the tropopause),e can expect a lot of turbulence. We often close ourselves off when traumatic events happen in our lives。下面六個(gè)方法有助于你更完滿透徹地敞開(kāi)心扉。我們假裝一切仿佛都不曾發(fā)生，以此試圖忘卻傷痛，可就算隱藏得再好，最終也還是騙不了自己。t start planning... Those years, those days of do, finally, like youth, will end in our life.　　此刻，天空是陰暗的，空氣里有著剛下過(guò)雨之后的清新因子。At the moment, the sky is dark, the air is fresh factor after just rained. Suddenly thought of blue plaid shirt。想要的，不想要的，界限明確，好像沒(méi)有什么可以撼動(dòng)自己。t remember his appearance.　　童年時(shí)，覺(jué)得壓歲錢(qián)和新衣服是過(guò)年必備，但是隨著年齡的推進(jìn)，會(huì)越來(lái)越發(fā)現(xiàn)，那些東西根本就可有可無(wú)；初中時(shí)，以為要有一場(chǎng)暗戀才意味著真正的成長(zhǎng)，但三年過(guò)去后，自己心平氣和的寫(xiě)同學(xué)錄的時(shí)候，突然就發(fā)現(xiàn)是不是真正的成長(zhǎng)了，好像并沒(méi)有那么重要了；然后到了高中，覺(jué)得非要吐露出自己的心聲才能為高中生涯里的懵懂情愫劃上一個(gè)句點(diǎn)，但畢業(yè)晚會(huì)的時(shí)候最終還是被梗塞在了咽喉，后來(lái)再次站在他曾經(jīng)揮汗如雨的球場(chǎng)，看著他投過(guò)籃球的球框時(shí)，突然間發(fā)現(xiàn)自己已經(jīng)想不起他的容顏。 Junior high school, thought to have a crush on just means that the real growth, but over the past three years later, his writing of alumni in peace, suddenly found that isn39?；蛟S是愧疚于自己似乎把轉(zhuǎn)瞬即逝的很多個(gè)不同的日子過(guò)成了同一天的樣子；或許是追溯過(guò)去，對(duì)自己那些近乎偏執(zhí)的怪異信念的醒悟，這些天以來(lái)，思緒一直很凌亂，在腦海中不斷糾纏。s governing body, has also ordered an immediate investigation into the referee39。opened disciplinary proceedings against CSKAs antiracism taskforce, is in London for the Football Association39。re clear about the terms of the agreement. It might be best to get advice from an experienced adviser, for example, at a Citizens Advice Bureau. against the disciplinary action your employer has taken against you. However, if you win your case, the tribunal may reduce any pensation awarded to you as a result of your failure to appeal. Remember that in most cases you must make an application to an employment tribunal within three months of the date when the event you are plaining about happened. If your application is received after this time limit, the tribunal will not usually accept i. If you are worried about how the time limits apply to you If you are being represented by a solicitor at the tribunal, they may ask you to sign an agreement where you pay their fee out of your pensation if you win the case. This is known as aFurther help. ation about dismissal and unfair dismissal, see推行目標(biāo)成本管理，有利于增強(qiáng)管理人員的成本意識(shí)，有利于掌控投入產(chǎn)出的全局，有利于提高企業(yè)的市場(chǎng)競(jìng)爭(zhēng)能力，對(duì)于企業(yè)今后的生存和發(fā)展具有深遠(yuǎn)的意義。4做好目標(biāo)成本管理的意義實(shí)現(xiàn)目標(biāo)成本管理，對(duì)企業(yè)整體的優(yōu)化有很大的促進(jìn)作用，同時(shí)會(huì)大大增強(qiáng)企業(yè)的競(jìng)爭(zhēng)力。而內(nèi)部信息使用者通過(guò)成本信息了解了資產(chǎn)及盈虧情況，有助于經(jīng)營(yíng)管理，因此，成本計(jì)算的目標(biāo)通過(guò)向管理人員提供成本信息，借以提高人們的成本意識(shí)，通過(guò)成本差異分析，評(píng)價(jià)管理人員的業(yè)績(jī)，促進(jìn)管理人員采取改善措施。在實(shí)際會(huì)計(jì)工作中，企業(yè)一定要從材料的采購(gòu)、入庫(kù)、到車(chē)間領(lǐng)用，遵循目標(biāo)成本管理的原則，誰(shuí)實(shí)施、誰(shuí)控制、誰(shuí)負(fù)責(zé)，將設(shè)定的分項(xiàng)成本與生產(chǎn)基本分工結(jié)合起來(lái)，嚴(yán)把質(zhì)量關(guān)，杜絕殘次品、廢品的發(fā)生，生產(chǎn)出合格的產(chǎn)品，正確計(jì)算出各產(chǎn)品的實(shí)際成本，為成本控制提供真實(shí)信息，也為以后的產(chǎn)品銷(xiāo)售建立牢固的基礎(chǔ)。成本控制是一種以市場(chǎng)導(dǎo)向?qū)τ歇?dú)立的制造過(guò)程的產(chǎn)品進(jìn)行利潤(rùn)和成本控制的方法。所有在生產(chǎn)過(guò)程中的原料和中間產(chǎn)品都應(yīng)算作生產(chǎn)部門(mén)的原料成本。對(duì)許多企業(yè)來(lái)說(shuō)，在目標(biāo)成本控制過(guò)程中最薄弱的環(huán)節(jié)也許就是生產(chǎn)成本的核算工作。其次，鑒于在制造過(guò)程中改變?cè)O(shè)計(jì)非常昂貴，為減少在制造過(guò)程中更改設(shè)計(jì)的次數(shù)，在產(chǎn)品的規(guī)范和設(shè)計(jì)階段將花費(fèi)更多的時(shí)間。同時(shí)產(chǎn)品成本計(jì)算，往往需要以產(chǎn)品原材料和工時(shí)定額消耗量和定額費(fèi)用作為分配標(biāo)準(zhǔn)。4)目標(biāo)成本管理是成本控制最好的方法之一。它包括:產(chǎn)品產(chǎn)前預(yù)測(cè)、產(chǎn)品設(shè)計(jì)、材料采購(gòu)、供應(yīng)、生產(chǎn)、銷(xiāo)售階段的成本費(fèi)用控制等。隨著企業(yè)在生產(chǎn)過(guò)程中的高新技術(shù)和自動(dòng)化的投入