工业企业成本核算存在的问题与对策本科论文.doc

江苏大学继续教育学院 ------------------------------------------------ 毕 业 论 文 题 目:工业企业成本核算存在的问题与对策 专 业: 会计学 学生姓名: 彭新怡 指导教师: 李镭 函 授 站:__ 张家港电大函授站___ __ 2015年3月 目 录 摘要·····················································（2） 引言·····················································（2） 一、成本核算概述··················································（3） （一）成本概念与内容划定···········································（3） （二）成本核算的概念及意义··········································（3） （三）成本核算的要求·······································（4） （四）生产成本核算的一般程序·······························（4） 二、工业企业成本核算存在的问题······························（5） （一）工业企业成本核算的指导思想存在偏颇······························（5） （二）工业企业成本核算的内容不够全面·································（6） （三）制造费用的分配方法有待改进···························（6） 三、改进工业企业生产成本核算存在问题的对策····················（7） （一）营造良好的企业会计环境······························（7） （二）科学界定成本核算的范围和内容·························（8） （三）选择合适的成本核算方法·······························（9） （四）成本核算的内容应进一步拓宽···························（9） （五）适当调整无形资产的摊销期限···························（10） （六）改进企业制造费用的分配方法···························（10） 结束语····················································（11） 参考文献·····················································（12） 致谢················································（12） 工业企业成本核算存在的问题与对策 摘要：对工业企业来说,成本项目规模大、种类多,核算体系复杂,成本核算一直是工业企业财务管理乃至整个企业管理的重点。目前我国很多工业企业疏于对成本的控制与管理,成本管理水平的低下造成会计信息失真、竞争力下降。本文从工业企业加强成本核算的重要性出发,分析当前核算体系中存在的问题,重点提出优化成本核算的对策建议关键词For industrial enterprises, the project of large scale and many kinds of cost, accounting system is complex, cost accounting has been the industry the focus of enterprise financial management and the whole enterprise management. At present our country many industrial enterprises neglect to cost control and management, cost management level is low due to the accounting information distortion, and declining