东北财经大学本科毕业论文
Abstract
The application of cost-accounting theory is quite different in various situations. The penman studied an enterprise which majors in newspaper printing, to get more sensible feelings for the knowledge learnt from books. The researched enterprise is called Enterprise
A based on the request of its director for the purpose of secrecy. This thesis introduces its production, costing and cost controlling, appraises its present measures, proposes suggestion for progressing, and expresses what the penman has learnt after researching.
This thesis can be divided into four chapters.
First, it gives an introduction of Enterprise A, including its trade, basic circumstances, and the production process.
Second, it expresses Enterprise A’s costing and cost controlling.
Third, it appraises Enterprise A’s present methods and measures, and suggests it of strategic cost management.
Finally, the penman illustrates the feelings of researching. It is made up of three main points. Firstly, an enterprise should design its cost-controlling measures based on its own reality. Secondly, good cost-controlling measures had better be dynamic and flexible. Thirdly, in protean realistic situations, the active man is more useful than the normative forms. Key words: newspaper printing costing cost controlling activity-based costing strategic cost management