沈阳艾特花卉科技有限公司成本核算案例分析

发布时间：2018-04-27 22:54

本文选题：成本核算 + 作业成本法　；参考：《辽宁大学》2013年硕士论文

【摘要】：在中国，花卉企业随着今年来人们生活水平的提高逐渐兴起。中国的花卉企业起步较晚，受传统农业生产模式和企业经营者水平的限制，发展速度较慢。始终无法摆脱规模小、以家族企业为主的经营模式。近年来，随着市场竞争的加剧，企业对成本核算的要求逐渐提高。花卉企业在成本核算中具有责任分工不明确，核算方法不科学，生产物资难以准确计量等问题。这些问题在一定程度上影响了花卉企业在市场竞争中的位置，更影响了企业的发展。企业要想获得丰厚的利润，就必须加强成本核算，突出成本核算在企业管理中的作用，把成本核算作为加强企业管理的中心，这对于以中小企业为主的花卉企业尤为重要。本文通过案例分析的方法来研究花卉企业中成本核算的问题。作者通过在沈阳艾特花卉科技有限公司实习了解到，该公司在成本核算过程中存在着诸多问题，其中既存在公司自身原因，也存在由于产品自身属性造成的问题。公司自身造成的成本核算问题包括：对成本核算重视不够，成本核算方法落后，成本管理协调性较差等问题；由于产品自身成本核算问题包括：难以进行准确的成本计价，存货的自然属性带来的核算难度以及存货减值无法准确计算等问题。这些问题严重影响了企业的成本核算造成了企业的利润流失。文章结合成本核算的相关理论，介绍了企业成本核算的内容以及适用于花卉企业的成本核算方法。通过对相关问题的分析，对沈阳艾特花卉科技有限公司提出了相关建议，包括强化成本核算理念和引入作业成本法，建立以责任成本为核心的核算体系，将会计电算化系统引入企业，细化土地成本核算，定期对存货及在产品进行盘点，将生产周期理论结合到成本核算中去。让目标企业在市场竞争中有效的降低成本，提升企业的竞争力。本文通过“发现问题——分析问题——解决问题”的研究模式，旨在解决花卉企业在成本核算中的问题，为目标企业建立一套科学系统的成本核算体系提供一系列的参考意见，提高企业对成本核算的重视程度，加强企业对成本的控制，提升企业在市场竞争中的核心竞争力。规范系统的花卉企业成本核算制度还能够在一定程度上改变我国花卉企业在经营中成本核算观念落后、成本核算方法的不规范等问题，使花卉企业由过去的简单“生产--销售”模式逐渐向企业化、规范化转变，进一步促进我国花卉企业的生产效率的提高。同时，，由于国家给予农业企业税收方面一些优惠政策，很多经营生产销售业务的花卉企业不需要缴纳增值税、营业税和企业所得税，只需要缴纳个人所得税、印花税等，科学、规范的成本核算体系还有利于国家税务机关对农业企业进行监管，减少企业由于成本核算不规范造成的随意增加成本，偷逃个人所得税等行为的发生。
[Abstract]:In China, flower enterprises are rising with the improvement of people's living standard this year. The flower enterprises in China started late, and were limited by the traditional agricultural production mode and the level of business operators. Can not get rid of the scale of small, family-based business model. In recent years, with the aggravation of market competition, the requirement of cost accounting has been raised gradually. In cost accounting, flower enterprises have some problems, such as unclear division of responsibilities, unscientific accounting methods and difficult to accurately measure production materials. To some extent, these problems affect the position of flower enterprises in the market competition, but also affect the development of enterprises. If an enterprise wants to obtain rich profits, it must strengthen cost accounting, stress the role of cost accounting in enterprise management, and take cost accounting as the center of strengthening enterprise management, which is especially important for flower enterprises, which are mainly small and medium-sized enterprises. This paper studies the problem of cost accounting in flower enterprises by the method of case analysis. The author finds out that there are many problems in the process of cost accounting in Shenyang Ait Flower Technology Co., Ltd., among which there are not only the reasons of the company itself, but also the problems caused by the attributes of the products themselves. The cost accounting problems caused by the company itself include: insufficient attention to cost accounting, backward cost accounting methods, poor coordination of cost management, etc. The natural attributes of inventory lead to the difficulty of accounting and the difficulty of accurate calculation of inventory impairment. These problems have seriously affected the cost accounting of enterprises, resulting in the loss of profits. Based on the theory of cost accounting, this paper introduces the content of enterprise cost accounting and the cost accounting methods suitable for flower enterprises. Based on the analysis of related problems, this paper puts forward some relevant suggestions to Shenyang Art Flower Technology Co., Ltd., including strengthening the concept of cost accounting and introducing activity-based costing, and establishing an accounting system with responsibility cost as the core. The computerized accounting system is introduced into enterprises, land cost accounting is refined, inventory of inventory and products are regularly checked, and production cycle theory is combined into cost accounting. Let the target enterprises in the market competition to effectively reduce costs, enhance the competitiveness of enterprises. This paper aims at solving the problems in the cost accounting of flower enterprises through the research mode of "finding problems-analyzing problems-solving problems", and provides a series of reference opinions for the target enterprises to establish a set of scientific system of cost accounting. To improve the enterprise's attention to cost accounting, to strengthen the cost control, to enhance the core competitiveness of the enterprise in the market competition. Standardizing the systematic cost accounting system of flower enterprises can to a certain extent change the backward concept of cost accounting in the operation of flower enterprises in our country, and the nonstandard methods of cost accounting, and so on. In order to improve the production efficiency of flower enterprises in China, the pattern of "production-sale" in the past is gradually changed to enterprise and standardization. At the same time, because the state gives some preferential policies to agricultural enterprises, many flower enterprises operating in the production and marketing business do not need to pay value-added tax, business tax and enterprise income tax. They only need to pay personal income tax, stamp duty, and so on. The standardized cost accounting system is also conducive to the supervision of agricultural enterprises by the state tax authorities, reducing the occurrence of arbitrary increase in costs and evasion of individual income tax caused by non-standard cost accounting.
【学位授予单位】：辽宁大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275.2;F326.13

【参考文献】