变动成本法在工业生产型企业的应用研究——以中新药业唐山新华限公司.doc

变动成本法在工业生产型企业的应用研究——以中新药业唐山新华有限公司 摘 要 随着经济及科学技术的发展，市场竞争的日趋激烈，企业生产成本的重要性日益突出，尤其是变动成本对企业的总成本的影响越来越大，进而影响着企业的经营利润。变动成本法不仅能通过适当的方式调节成本使得企业能够有一定的节约，还能为企业决策提供有效的成本资料。 本论文以《中新药业唐山新华有限公司》为例，对该企业变动成本法的应用进行了研究分析。本论文阐述了变动成本法的基本理论，运用访谈法了解该企业的成本核算及变动成本法的应用现状，发现该企业在成本核算和应用变动成本法过程中存在一些问题。比如，本论文结合了《中新药业唐山新华有限公司》目前的经营情况，借鉴国内外企业尤其是工业企业成本核算的经验，与《中新药业唐山新华有限公司》目前采用的变动成本法进行比较。提出解决《中新药业唐山新华有限公司》在变动成本法应用中存在问题的具体建议。比如， 关键词： 变动成本法 成本核算 生产成本  Research on Applicants of Ways of Variable Cost Method in Industrial Production Enterprise Yu Jing Accounting professional grade 10 class 1 number 100330025 Instructor jianwei Zhao Abstract As the economy and the development of science and technology, the increasingly fierce market competition, the importance of enterprise production cost is becoming more and more prominent, especially the variable cost impact on the total cost of the enterprise is more and more big. It can not only through the proper way to adjust cost enables the enterprise to have certain savings, can provide effective cost information for business decisions. This thesis takes new pharmaceutical Tangshan Xinhua Co. Ltd. as an example, and make the application of the variable cost method. The paper elaborates the basic theory of variable cost method, and use the method of interview to present the cost accounting and the variable cost of the enterprise, and the problems in cost accounting and application of variable cost method in the process of the enterprise. This paper combines the new pharmaceutical Tangshan Xinhua Co. Ltd. characteristics and their own development, from the domestic and foreign enterprises especially the cost accounting enterprises experience, compare the variable cost law and the new pharmaceutical Tangshan Xinhua Co. Ltd. adopted at present. Suggestions for solving new pharmaceutical Tangshan Xinhua Co. Ltd. problems in the application of variable cost method. Key words: variable cost method cost accounting production cost 目 录 前 言 1 第1章 绪论 2