重型机械制造企业成本核算的探讨  

Discussion on cost accounting of heavy machinery manufacturing enterprises

作　　者：邓模 DENG Mo(Sinosteel Equipment Technology Co.,Ltd.,Beijing 100080,China)

机构地区：[1]中钢装备技术有限公司,北京100080

出　　处：《重型机械》2019年第2期91-94,共4页Heavy Machinery

摘　　要：本文通过分析重型机械制造企业现在成本核算存在的问题,结合生产流程和工艺特点,提出建立成本数据库、实行工艺物料清单限额领料制、严格物资出入退库管理、科学合理选定成本核算方法、加强业务财务人员融合、强化切换成本分析和考核等六方面提出成本核算改进建议,对优化重型制造企业成本核算提供参考,成本核算为企业可持续发展提供助力。There are cost accounting problems of heavy machinery manufacturing enterprises now,this article analyses the problems and combines with the production process and technological characteristics.Six suggestions on cost accounting are put forward,such as establishing cost database,creating bill of material and materials requisition on quota system,strict management material exit and return,selecting scientific and reasonable cost accounting method,strengthen integration the business and financial personnel,and strengthening mutual change cost analysis and assessment,etc.Which provide reference for optimizing cost accounting of heavy machinery manufacturing enterprises,and helpful the enterprise sustainable development.

关 键 词：重型机械 制造企业 成本核算 

分 类 号：F275[经济管理—企业管理]