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报名序号:400

河北省高等教育自学考试

毕业论文

专业:会计

地市:

工作单位:

论文题目:化工企业成本费用核算及控制研究

作者:

指导教师:

完成日期:年月日

目录

摘 要·····································································1

关 键 词···································································1

1成本控制与核算在化工企业中的作用·······································1

1.1是企业增加盈利的根本途径,直接服务于企业的目的······················1

1.2是抵抗内外压力,求得生存得主要保障··································2

1.3有助于企业生产管理水平的提高,是企业发展的基础······················2

2成本控制与核算存在的业务风险点·········································2

2.1战略风险·····························································2

2.2经营风险·····························································2

2.3财务风险·····························································2

3加强成本费用管理的基础工作·············································2

3.1加强预算管理························································3

3.2健全原始记录························································3

3.3严格计量,检验工作··················································3

3.4健全物资的收发,保管,领退和清查盘点制度····························3

3.5实行统一的成本结算期················································3

4成本控制与核算的业务流程步骤·········································3

4.1成本费用预测························································3

4.2成本费用计划的编制···················································4

4.3成本费用控制与监督···················································4

4.4成本费用核算························································5

4.4.1成本费用核算对象··················································5

4.4.2焦化成本核算的方法················································5

4.4.3配合煤成本计算···················································5

4.4.4炼焦阶段产品成本计算分两个步骤进行·······························5

4.5成本费用分析························································6

4.6要加强成本费用完成情况的考核·········································6

5结语····································································7

化工企业成本费用核算及控制研究

摘 要:由于多次遭遇经济危机,化工企业面临的竞争更加激烈,要提高企业的经济效益,把控制成本摆放在最突出的位置上.化工企业属连续性生产的流程型企业,在实际生产管理过程中,保证生产线稳定,满负荷生产是企业安全生产,环境得以保护的需要,也是降低产品消耗,降低成本的前提和关键.在激烈的市场竞争中,很多产品供大于求,产品价格下降,使得企业不仅要降低成本,提高价格竞争力,更要适时调整产品结构,多生产阶段性厚利产品,提高企业经济效益.化工企业应严格成本控制1.1是企业增加盈利的根本途径,直接服务于企业的目的等等

1.2是抵抗内外压力,求得生存得主要保障外有同业竞争,政府课税和经济环境逆转等不利因素内有职工改善待遇和股东要求分红等..

有助于企业生产管理水平的提高,是企业发展的基础

成本核算虽然讲的是核算,但它实际上是一项综合性的价值管理工作,包括了产量,消耗,能耗各项指标等..

2成本控制与核算存在的业务风险点

2.1战略风险成本费用预测,规划不合理,成本费用控制不得力,造成产品生产高耗低效,企业效益低下,社会资源浪费,影响企业竞争力,危害企业生存,发展.2.2经营风险成本算不合理,影响成本控制效果.财务风险不能合理归集,分配,摊提成本费用,未按要求结转成本,致使财务报表不能真实反映生产成本.等.

3.3严格计量,检验工作

企业的原材料,燃料,备件等物资进厂和产成品等出厂,厂内倒运,一切物资的收发,耗用和内部调拨等等

3.4健全物资的收发,保管,领退和清查盘点制度

有消耗预算的,应实行预算发料,没有消耗预算的,应实行金额控制或按计划发料.要采取积极措施防止账外物资的发生,做到帐物相符,帐帐相符,堵塞损失浪费漏洞.

3.5实行统一的成本结算期

在月份成本计算中,凡随产量增减而变动的材料费用,如原料及主要材料,燃料,动力和大型工具等.

4成本控制与核算的业务流程步骤成本费用预测成本是指运用一定的科学方法,对未来成本水平及其变化趋势作出科学的估计.通过成本预测,掌握未来的成本水平及其变动趋势,有助于减少决策的盲目性,使经营管理者易于选择最优方案,作出正确决策.成本费用预测是进行成本费用决策和编制成本费用计划