中捷友誼成本核算與分析系統(tǒng)的設(shè)計開發(fā).pdf

1、東北大學(xué)碩士學(xué)位論文中捷友誼成本核算與分析系統(tǒng)的設(shè)計開發(fā)姓名：彭愛華申請學(xué)位級別：碩士專業(yè)：會計學(xué)指導(dǎo)教師：田揚2001.2.1至!!奎至竺三蘭苧!苧竺蘭上竺=∑∑=一二∑=二二二’二二_—————一ABSTRACTThisarticleisresolvingtheproblemofcostaccountinginZhongJieYouYIChang’I’hroughinspectingoncostaccountingintheente

2、rprlse，wefoundtheproblemswas：costcalculation15notn1。6tyandlateanddecision—makingofcostwa8probablYincorrect，ThisproblemisseriousintheenvironmentofmaiketeconomyThusasetofMIS(Manag。m。n‘InformationSystem)wasdesignedandputint

3、ooracticeonthebaseofprimarycostaccountlnglhecostcalculationmethodisimprovedon：taklngupquotamethodofproductcostingandstepby一5t。pmethodofproductcostingThesystem18Int。g。at。fromexpensesoccurringtogatheringanddistributingtoDr

4、oductThesystemcanalsoaccountthecostofeveryproductandit‘scomponent，whichisimportanttothebyworkbusinessoftheenterpri8esucha8salingofc9mponentorserviceofmachinetoolsThemOstimpor‘tantistohavebeensolvedtheP‘obI。mofthecostacco