基于事项凭证的生产成本核算系统分析与设计

发布时间：2018-01-05 22:07

本文关键词：基于事项凭证的生产成本核算系统分析与设计　出处：《石河子大学》2017年硕士论文　论文类型：学位论文

【摘要】：随着经济的快速发展,信息技术也得到了全面迅速的发展,给经济社会带来了巨大的变革。同时计算机技术和数据库技术的发展为人们处理大量复杂的信息提供了技术支持,人们逐渐更倾向于自己去发现挖掘自己所需要的信息,这种情况下,事项会计理论应运而生。成本核算一直都是制造型企业成本管理的重要组成部分,在企业的生产管理中占有很重要的地位。但我国现行的成本核算系统建立在会计电算化基础之上的,在实际运用中可能会出现信息收集不全面、公司部门间信息传递不能够做到及时准确、部门间由于信息沟通不畅导致决策失误等诸多问题。为了更好的进行产品成本核算,仅仅依靠现行的价值法会计是行不通的,需要引进新的事项会计理论方法。本文将从事项凭证的理念出发,在实际的产品生产成本核算过程中引入事项凭证的概念并将其运用,用来更加充分全面的搜集相关数据信息。本系统通过将事项凭证引入企业生产成本核算系统中,以最开始的材料采购为起点对整个生产过程中的数据信息进行分类整理,运用计算机技术实现网络上的分步录入和共享,这样不仅可以实现企业中部门与部门间的良好沟通,而且还可以保证了信息传递的及时性和准确性。该系统可以做到以事项凭证为依据直接生产对应的记账凭证进行成本核算,不仅使企业收集原始信息成为了可能,也在一定程度上简化了成本核算的工作,提高了部门间的数据传递能力。本文通过对企业生产流程的分析和企业各部门的参与,从最原始的信息收集出发,设计企业生产流程中相关事项凭证。在对以事项法为基础的生产成本核算系统的研究中,运用了系统分析与设计的方法,并通过计算机数据库技术,以企业的产品生产业务为案例进行了逻辑测试,展现研究成果。本文的创新之处:(1)将事项法引入到生产成本核算系统中,改变了传统的成本核算系统的理论基础。(2)以公司产品的生产流程作为根本出发点,通过对产品生产环节的划分设计出对应环节的事项凭证进行信息的搜集整理,简化产品成本的核算工作。(3)利用数据库技术,根据企业生产相关业务进行了逻辑测试。
[Abstract]:With the rapid development of economy, information technology has also been fully and rapidly developed. At the same time, the development of computer technology and database technology provides technical support for people to deal with a large number of complex information. People are more inclined to find the information they need. In this case, the event accounting theory emerges as the times require. Cost accounting has always been an important part of the cost management of manufacturing enterprises. It plays an important role in the production management of enterprises. However, the current cost accounting system in our country is based on the accounting computerization, which may lead to incomplete information collection in practical application. The information transmission between departments can not be timely and accurate, and the information communication between departments leads to many problems, such as decision-making errors. In order to better carry out product cost accounting. Only relying on the current value method accounting is not feasible, need to introduce a new item accounting theory and method. This article will start from the concept of the item voucher. In the actual production cost accounting process, the concept of item certificate is introduced and applied. It is used to collect the relevant data information more fully and comprehensively. This system introduces the item voucher into the enterprise production cost accounting system. Starting from the initial material purchase, the data information in the whole production process is classified and sorted, and the computer technology is used to realize the step entry and sharing on the network. This can not only achieve good communication between departments and departments in enterprises. The system can also ensure the timeliness and accuracy of information transmission. The system can directly produce the corresponding accounting voucher for cost accounting. It not only makes it possible for enterprises to collect original information, but also simplifies the work of cost accounting to some extent. Through the analysis of the enterprise production process and the participation of various departments of the enterprise, starting from the most primitive information collection. In the research of production cost accounting system based on event method, the method of system analysis and design is used, and the technology of computer database is adopted. Take the enterprise's product production business as the case to carry on the logic test, display the research result. The innovation of this paper: 1) introduce the event method into the production cost accounting system. Changed the traditional cost accounting system of the theoretical basis. 2) to the production process of the company's products as the fundamental starting point. Through the division of production links to design the corresponding links of the item vouchers for information collection and collation, to simplify the product cost accounting work. 3) the use of database technology. The logic test is carried out according to the related business of enterprise production.
【学位授予单位】：石河子大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.8;F406.7

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