浅谈成本会计核算对商业企业的消极影响毕业设计_计算机程序设计_计算机设计辅导_计算机设计代做_java_安卓_小程序_springboot_ssm计算机程序设计资料网

摘要

随着社会主义市场经济的发展,努力探索提高产品质量,讲求产品适销对路,降低物质消耗,提高经济效益,已成为摆在管理科学面前的一个重要而迫切需要解决的课题。成本会计核算正是适应这一要求而发展起来的。它是以一定时期的产品最佳成本作为商业企业的经营目标,运用系统论的原理及现代管理方法和手段,对生产经营全过程的耗费进行有效控制,并同成本责任奖惩制融为一体,以指导商业企业降低成本、提高效益的一种新的管理方法。成本会计核算和制度诞生在现代工商企业急剧变革的温和土壤里,并经过充分的孕育和发展,受到信息服务业如银行业的广泛关注。随着商业企业竞争的加剧和商业企业经营环境的变化,商业企业的成本会计核算成为商业银行长足发展的根本保障,成本会计核算这一崭新的理论与技术也顺理成章地在商业银行领域得到了运用与发展。

本文从商业企业内部实际情况入手，希望利用成本会计核算的思路和方法来分析成本会计核算对商业企业的具体消极影响。同时，借助成本会计核算相关理论按环节、分层次对商业企业进行全面分析，指出公司成本会计核算的不足之处和力所能及的解决措施。

关键词：会计核算；商业企业；消极影响；

Abstract

With the development of the socialist market economy, and strive to explore and improve the quality of products, strive for marketable products, reduce material consumption, improve economic efficiency, has been placed in front of the scientific management of a important and urgent need to solve the problem. Cost accounting is to adapt to the requirements of the development of the. It is in a certain period of time, the optimal product cost as the target of the management of the business enterprise, the paper applies the system theory principle and modern management methods and means, the production management of whole process cost effective control and cost, reward and punishment system as a whole, to guide the business enterprise drop low cost, improve the efficiency of a new management method. Cost accounting and the system was born in the modern industrial and commercial enterprises in the rapid transformation of the mild soil, and after a full incubation and development, information services, such as the banking industry’s widespread concern. With the changes in the business enterprise competition intensifies and the commercial business environment, the cost accounting of commercial enterprises become the fundamental guarantee for the rapid development of commercial banks, cost accounting, the new theory and technology also naturally in the field of commercial bank has been application and development.

In this paper, from the inside of the business enterprise, we hope to use the method of cost accounting to analyze the negative impact of cost accounting on the business enterprise. At the same time, with the help of cost accounting theory, according to the link, the level of business enterprise comprehensive analysis, pointed out that the company’s cost accounting deficiencies and its ability to solve the problem.

Keywords: Accounting; Business enterprise; Negative influence;

1绪论………………………………………………………………………………………………………………. 4

1.1研究背景及意义……………………………………………………………………………………… 4

1.1.1研究背景……………………………………………………………………………………… 4

1.1.2研究意义……………………………………………………………………………………… 5

1.2国内外研究实状……………………………………………………………………………………… 5

1.2.1国外研究实状……………………………………………………………………………….. 5

1.2.2国内研究实状……………………………………………………………………………….. 6

1.3研究内容及框架……………………………………………………………………………………… 7

1.4研究思路与方法……………………………………………………………………………………… 8

2成本会计核算及商业企业的理论探究…………………………………………………………………… 9

2.1成本会计核算理论概述……………………………………………………………………………. 9