《论成本会计在企业经营管理中的运用》-毕业论文.doc

攻读硕士学位期间的研究成果 PAGE 精品 论成本会计在企业经营管理中的运用 摘　要 成本会计作为一种管理经济的活动，在生产经营过程中发挥举足轻重的作用。知识经济的兴起和经济全球化的加深使世界产业结构从物质型经济转向知识和信息型经济。全球竞争的加剧，产业结构的变化使得成本会计也正经历着前所未有的变化。因此，研究成本会计在我国企业经营管理中的运用，对完善和发展成本会计理论，加快我国的经济发展具有重要的理论和现实意义。本文介绍了成本会计的意义及成本会计的发展趋势，探讨了成本会计在企业经营管理过程中的重要意义，特别是在新的企业环境下，成本会计也面临着新的挑战，从而对成本会计的发展趋势——作业成本法（ABC法）进行了重点探讨，并对青云公司的案例分析，说明在企业发展的今天，作业成本法的核算方法优于传统的成本计算方法，越来越多的企业会使用这种先进的会计核算方法。文章在最后对成本会计的完善和发展提出建议，即在加强成本理论研究的基础上，会计工作者也应更新观念，树立成本效益思想，提高全员成本意识和素质。 关 键 词：成本会计，经营管理，经济效益，发展趋势 A Cost Accounting Theory In Enterprise Management Application ABSTRACT Cost accounting, as a kind of economic activity, in the process of operation, plays a vital role. The rise of knowledge-based economy, and the deepening of economic globalization makes industrial structure from the physical world economy to knowledge and informational economy. Global competition intensifies, industrial structure transformation make cost accounting experiencing unprecedented changes. Therefore, the study of cost accounting in our enterprise of management, to improve the application and development of cost accounting theory, accelerate the economic development of our country has the important theoretical and practical significance. The paper introduces the significance of cost accounting and the development of trend to it, especially discusses the cost accounting in enterprise management in the process of important significance in new business environment, now cost accounting confronts with new challenges to the development trend, and discuss activity-based costing (ABC), then for the analysis to the company of Qingyun, explain that the activity-based costing method is superior to the traditional cost accounting method in enterprise development today, more and more companies will use the advanced accounting method. At the end of the paper, for the improvement and development of cost accounting in strengthening suggestions based on the study of the theory of cost accounting workers, also should update their conce