工业企业成本核算存在的问题与对策本科论文【完整版】(文档可以直接使用，也可根据实际需要修订后使用,可编辑放心下载）学号江苏大学继续教育学院------------------------------------------------毕业论文题目:工业企业本钱核算存在的问题与对策专业:会计学学生姓名:彭新怡指导教师:李镭函授站:__张家港电大函授站_____2021年3月目录摘要·····················································〔2〕引言·····················································〔2〕一、本钱核算概述··················································〔3〕〔一〕本钱概念与内容划定···········································〔3〕〔二〕本钱核算的概念及意义··········································〔3〕〔三〕本钱核算的要求·······································〔4〕〔四〕生产本钱核算的一般程序·······························〔4〕二、工业企业本钱核算存在的问题······························〔5〕〔一〕工业企业本钱核算的指导思想存在偏颇······························〔5〕〔二〕工业企业本钱核算的内容不够全面·································〔6〕〔三〕制造费用的分配方法有待改良···························〔6〕三、改良工业企业生产本钱核算存在问题的对策····················〔7〕〔一〕营造良好的企业会计环境······························〔7〕〔二〕科学界定本钱核算的范围和内容·························〔8〕〔三〕选择适宜的本钱核算方法·······························〔9〕〔四〕本钱核算的内容应进一步拓宽···························〔9〕〔五〕适当调整无形资产的摊销期限···························〔10〕〔六〕改良企业制造费用的分配方法···························〔10〕结束语····················································〔11〕参考文献·····················································〔12〕致谢················································〔12〕工业企业本钱核算存在的问题与对策摘要：对工业企业来说,本钱工程规模大、种类多,核算体系复杂,本钱核算一直是工业企业财务管理乃至整个企业管理的重点。目前我国很多工业企业疏于对本钱的控制与管理,本钱管理水平的低下造成会计信息失真、竞争力下降。本文从工业企业加强本钱核算的重要性出发,分析当前核算体系中存在的问题,重点提出优化本钱核算的对策建议。关键词：工业企业；本钱；核算；问题对策Abstract：Forindustrialenterprises,theprojectoflargescaleandmanykindsofcost,accountingsystemiscomplex,costaccountinghasbeentheindustrythefocusofenterprisefinancialmanagementandthewholeenterprisemanagement.Atpresentourcountrymanyindustrialenterprisesneglecttocostcontrolandmanagement,costmanagementlevelislowduetotheaccountinginformationdistortion,anddecliningcompetitiveness.Inthispaper,startingfromtheimportanceoftheindustrialenterprisestostrengthencostaccounting,analysistheproble