cy公司成本核算模式优化分析word格式论文.docxVIP

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cy公司成本核算模式优化分析word格式论文.docx

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cy公司成本核算模式优化分析word格式论文

AbstractActivitybasedcostingmoreandmoreapplicationinthedomesticindustries,mostly focusonmanufacturingenterprises,butthereislessapplicationinpetroleumproduction enterprises.CYCompany,theexampleinthispaperisatypicalintheservice-oriented enterpriseswhichengagedinoilproductionandfacilities.WiththedevelopmentofCY Company,themethods ofcost accountinghavebeenunabletomeettheneeds,therearesome problems, suchas theangleoffinancial analysis is too simple, thecollectionofthecost is not accurate,theenterpriseaccountingis incomplete. Therefore,to find asuitablecost accounting isanurgentneedtosolvetheproblemofthecostaccountingmanagementofCYCompany.Firstly,onthebasis ofalargenumberofcost accounting theoryandthestudy ofrelated literatureathomeandabroad,describestheCYCompany’scurrentcostaccountingprocess, analyzesthepresentexisting problems and thecausesoftheseproblems incostaccounting of CYCompany.Thenaccordingtotheexistingproblems,andintroducingtheideaofactivity basedcosting, putsforwardthecorresponding solutions.Throughanalyzethefactors ofcost, establishtheoperationcenters,createinternalordersandWBSorders,standardizeoperation unitspecificationandtoconfirmthecostdrivers,andcostaccountingmodelisestablished,as asolutiontooptimizethecostaccountingofCYCompany.Atthesametime,thispaper appliesoptimizationschemeofcostaccountingandtheactualcases,andcomparedwith traditionalcostaccountingmethodsCYCompany,confirmedthesuperiorityofthecost accounting.Attheendofthepaperputforwardtheprojectimplementationenvironment neededforthepreparationandthecorrespondingsafeguardmeasures,Inordertodetermine theeffectiveimplementationofthecostaccountingoptimizationscheme.Thepurposeofthispaperistouseareasonablewayofbusinessaccountingcost,at thesametimetoimprovetheeconomicbenefitsofenterprises,reducetheimpactonthe enterprisepurpose.Alsohopeforotheroilproductionservicescompanyinthewayofcost accountingon theoptimization ofoffercertainreference.Keywords:ActivityBased CostingCost AccountingModelOptimization Safeguards目