分步法在企业会计实务的应用研究_大学生毕业设计论文.doc

本科毕业论文 题目分步法在企业会计实务的应用研究 指导教师 职称 学生姓名 学号 专 业 会计学 班级 院 （系） 完成时间 分步法在企业会计实务的应用研究 摘 要 成本是企业的一项重要经济指标,成本管理方面一直是企业经营管理的一项重点工作。成本管理直接关系到企业的生存和发展，加强企业的成本管理,不仅可以增加企业本身的利润和职工的广大利益,同时还可以提高企业的竞争力。成本管理已经成为现代企业管理的重要组成部分之一。加强成本管理已是实现现代企业目标的一个必要的途径。 分步法根据产品的品种及其所经过的生产步骤来作为成本计算对象来归集生产费用，计算各个步骤半成品和最终的产成品成本。为了加强各个加工步骤的成本管理，要求按照产品的品种计算成本，而且还要求按照加工步骤计算成本，以便为企业考核和分析各加工步骤半成品和产成品成本的计划的执行情况提供依据。 本文通过对分步法的特点分析，详细介绍和解释分步法在会计实务中的应用，以加强企业对分步法的认识，以便企业管理者根据不同的企业性质合理的利用分步法，使得企业的成本管理能力得以提升，提高企业的竞争力。 关键词： 分步法 逐步结转 平行结转 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 competitiveness of enterprises. Cost management has become 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 complex 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 semi-finished and finished products cost plan. Based on the characteristics of sub-step analysis, detailed description and explana