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摘要：根据2008年我国经济普查的统计资料显示，我国共有175.3万个制造业企业，其中从业人员达到一亿多人，主营业务收入达到464871.4亿元，利润总额达到24486.5亿元。由此可见，制造业在我国是一个规模庞大的行业。如何更加有效并合理地管理这样一个庞大的行业，使其发展得更加完善，从会计角度来说，成本核算是一个不可忽略的内容。但是，我国目前中小型制造业成本核算还存在不少问题，简单归纳有以下几点： 1、能够确定的在产品数量不够准确；2、划分在产品和完工产品的核算方法不切实际；3、生产定额数据等原始资料不完善。基于这些明显的问题，我的目的就是打算从成本会计这个角度入手，来浅析我国中小型制造业在成本核算方面存在的问题以及提出一些改进的建议。以中小型制造业其中的印刷业为例，通过比较几种成本核算的方法（包括作业成本法在内），选择出一种适合当下国内中小型企业成本核算的方法。通过对比分析案例，并且结合亲自调研的结果，进一步佐证我的观点。36882
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毕业论文关键词：成本会计；制造业；成本核算方法；作业成本法
Method of small and medium-sized manufacturing cost calculation choice -- a case of manufacturing printing
Abstract:According to the statistical data of economic census in China in the year 2008, I between the Kuomintang and the Communist Party of China with 17.53 million manufacturing enterprises, of which employees reached more than 100 million people, the main business revenue reached 46487.14 billion yuan, total profit reached 24486.5 billion yuan. The Thus, manufacturing in our country is a huge industry. How to manage such a huge industry more effectively and reasonably, and make it develop more perfect, from the point of view of accounting, the cost accounting is a non negligible content.. However, there are still many problems in our country at present in small manufacturing cost accounting, the simple sum has the following several points: 1, can be identified in the number of products is not accurate enough; 2, pided in products and finished products accounting methods impractical; 3, production quota data and the original data is not perfect. Based on the obvious, my purpose is going to from the point of view of cost accounting of analysis of China's small and medium-sized manufacturing industry to exist in cost accounting problems and put forward some suggestions for improvement. To small and medium manufacturing enterprises in the printing industry, for example, through comparison of several costing methods (including ABC,), a suitable for the present domestic small and medium enterprises cost accounting method. Through a comparative analysis of cases, and the results of personal investigation, further evidence of my view.
Key words:Cost accounting；manufacturing； cost accounting； activity based costing method.
目 录
绪论 1
一、我国制造业常用的成本计算方法 3
（一）制造业成本核算的要求 3
1、费用的分类 3
2、成本核算的基本要求 4
（二）制造业成本核算的一般程序 5
1、制造业产品成本核算的账户设置 5
2、成本核算的一般程序 6
（三）我国制造业企业常用的成本核算方法 7
1、品种法 7
2、分批法 7
3、分步法 7
二、我国中小型制造业企业成本核算的现状 8
（一）我国制造业成本核算的现况 8
（二）我国中小型企业成本核算现状 9
1、成本核算系统存在的问题 9