工业企业辅助生产费用分配方法选择问题研究.doc

本科生毕业论文
工业企业辅助生产费用分配方法选择问题研究
——以河南众泰铝业公司为例
2012年5月20日
摘要
在工业企业中,成本核算中辅助生产费用是必不可忽略的一部分。辅助生产费用的分配是辅助生产费用核算的关键,正确地进行辅助生产费用分配的核算,关系到企业产品成本计算的准确性和及时性。企业在成本核算过程中,应当根据生产特点和成本管理要求,选择适合企业实际情况且较为合理的辅助生产费用分配方法。本文通过对工业企业辅助生产费用五种分配方法进行研究和探析,深入分析各种辅助生产费用分配方法的处理程序以及特点,研究各种辅助生产费用分配方法的适用性和对企业成本控制的影响。然后结合河南众泰铝业公司辅助生产费用的具体情况,通过对该公司辅助生产费用分配方法账务处理的分析,发现其采用的分配方法存在的各种问题,并提出合理的解决对策,以达到对辅助生产费用的合理分配。进而有利于得到准确的企业产品成本为,为企业产品成本定价和成本控制提供科学的依据。
关键词:工业企业;辅助生产费用;分配方法
Abstract
In the industrial enterprise, cost accounting auxiliary production cost is will in part of the should not be neglected. Assist the cost of production distribution is the key of auxiliary production cost accounting, correctly to auxiliary production cost allocation of accounting, related to enterprise product cost calculation accuracy and timeliness. Enterprise in cost accounting process, should according to production characteristics and cost management requirements, choose suitable enterprise actual situation and more reasonable the auxiliary production cost allocation methods. This article through to industrial enterprises auxiliary production cost five distribution method study and analysis, the thorough analysis of various auxiliary production cost allocation methods and characteristics of the processing program, to study various auxiliary production cost allocation methods of the applicability and cost control effects. Then according to Henan province the Thai aluminium the specific conditions of the auxiliary production cost, by the auxiliary production cost allocation pany accounting treatment of analysis, found that its use of the distribution of the method of these existing problems, and puts forward the reasonable solution countermeasures, in order to achieve the auxiliary production cost of distribution. And to get the exact enterprise product cost for, for enterprise product cost pricing and cost control to provide the scientific basis.
Key Words: Industrial enterprises; Auxiliary production expense