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本文针对ABC林木有限责任公司成本管理重点不突出、成本核算思路不清晰、成本信息流与实物流不一致、成本管理责任不清等问题,运用价值链理论、内部控制理论、成本核算理论为ABC公司构建以成本信息为核心目标的管理会计体系,包括设计与生产流程相结合的成本核算制度、加强信息的反映和传递、开展成本分析工作三个方面。ABC公司管理会计问题的解决应在夯实成本管理信息的基础上,进一步延长价值链管理链条、开展全面财务分析工作、加强绩效考核机制建设,以问题诊断、原因分析、缺陷改进为推动力,使公司真正步入一个“目标—差距—原因—改进”的良性循环,促进公司不断发展壮大。
In this paper, ABC Forest limited liability company focused on cost management is not prominent, cost accounting ideas are not clear, the cost of information flow and real logistics inconsistency, unclear responsibility for cost management and other issues, the use of value chain theory, internal control theory, cost accounting theory ABC Company Construct a management accounting system with cost information as the core objective, including the cost accounting system combining design and production process, strengthening the reflection and transmission of information and carrying out cost analysis. ABC company management accounting problems should be based on the basis of cost management information to further extend the value chain management chain to carry out a comprehensive financial analysis work to strengthen the performance appraisal mechanism for the construction of the problem diagnosis and analysis of causes and defects as the driving force to improve The company really entered a “target - the gap - the reason - to improve” a virtuous circle, and promote the company continue to grow and develop.