目 录
一、成本开支理论···············································3
（一）成本、支出、费用的含义··································3
（二）成本开支的范围··········································3
（三）不应计入成本的费用······································4
（四）正确区分各种费用的性质，严格遵守成本开支范围和开支标准··4
二、现代企业成本开支存在的问题·································5
（一）成本开支范围划分不清····································5
（二）成本费用计入混乱········································6
（三）成本开支范围在不同企业之间存在差异······················6
（四）成本开支范围不稳定······································7
（五）成本费用控制不力········································7
三、成本开支问题的解决对策·····································9
（一）成本开支范围的内容······································9
（二）加强企业管理降低成本开支的经途··························9
（三）成本开支范围中应注意的方面······························11
四、总结·······················································13
参考文献·······················································14
致谢···························································14
内容摘要
成本开支范围是由国家依据企业生产过程中所发生费用的不同性质，根据成本的内容和加强经济核算的要求，对计入产品成本的各项支出的内容所作的统一规定。企业必须在国家规定的成本开支范围内组织成本核算，成本费用的会计处理方法一经确定不得随意变更。然而，目前很多企业为了得到自己的利益而没有规范划分成本开支范围或者成本开支范围经常变动，造成成本不实，利润偏低或偏高等问题。本文对成本开支范围的分析是为了让企业领导及财会人员充分认识到国家关于成本开支范围规定的重要性,认识到降低成本,增加收益是靠加强日常管理,采用先进管理技术等方法才能实现,而不是靠改变财务核算的方法。
关键词：成本；支出；费用；成本开支范围
