新材料化工企业成本核算方法的研究与探讨——以唐山中浩化工有限公司为例

Research and Discussion on Cost Accounting Method of New Material Chemical Company——Taking Tangshan Zhonghao Chemical Co.,Ltd for an Example

新材料化工企业工艺流程复杂、生产步骤多,如何准确核算新材料化工企业的产品成本,研究、制定、开发一套适合新材料化工企业的产品成本核算方法显得尤为重要。根据唐山中浩化工有限公司生产装置特点,采用分品种、分步骤进行成本归集和核算,提出计算最终产成品成本的核算流程与方法,为新材料化工企业成本核算和财务管理提供借鉴和参考。

Owing to the complex technological procedures and long production steps of new materials company, how to calculate the product cost of new material chemical enterprise accurately and study, formulate and develop a set of product cost accounting method suitable for new material chemical enterprises seems very important. Based on the characteristics of the process units in Tangshan Zhonghao Chemical Co. , Ltd. , this paper uses the sub -species, sub -steps for cost collection and accounting, puts forward the accounting process and method to calculate the cost of terminal production, offering references for cost accounting and financial management of the new material chemical company.