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1. Introduction介绍

本报告目的是描述生态汽车制造的工作成本计算系统，该系统旨在成为实际工作订单成本核算系统。 报告按以下顺序组织：生态汽车制造的背景将首先介绍，接着描述生态汽车制造产品，生产工艺和成本结构，流程图和工作订单成本核算系统生态汽车制造恰当的原因。 然后，给出成本分析的说明，说明作业成本核算的计算过程。最后，对生态汽车制造业作业成本核算体系进行了总体评价，包括成本核算体系的优缺点和采用作业成本制的建议。

Contents目录

1. Introduction
1.1. Background of Eco Car Manufacture
1.2 Products of Eco Car Manufacture
1.3 Structure of the Production Process
1.4 Cost Flow Diagram
2. Cost Analysis
2.1 Data 
2.1.1 Beginning Inventories
2.1.2 Raw Materials
2.1.3 Direct Labour
2.1.4 Manufacturing overheads
2.2 Computation
2.2.1 Costs of Raw Materials Used in Production
2.2.2 Costs of Direct Labour Used in Production
2.2.3 Costs of Manufactured Overheads in Production
2.3 Output
2.3.1 A Schedule of the Cost of Goods Produced
2.3.2 A Schedule of the Cost of Goods Sold
2.3.3 An Income Statement for the Year
3. Evaluation of the Job-Order Cost System
3.1 Strengths of the Job-Order Cost System
3.2 Weaknesses of the Job-Order Cost System
3.3 Overall Evaluation of the Job-Order Cost System
3.4 Conclusion

1.1. Background of Eco Car Manufacture生态汽车制造背景

生态汽车制造在澳大利亚处于在国际汽车公司中算最发达的。因此，它在一个高度竞争的市场运作，已经有超过十个国际和国家汽车制造商在澳大利亚已经存在。此外，生态汽车制造公司是由董事会拥有的上市公司，公司的重要决策在股东大会上进行表决。生态汽车制造的地点在一个叫格陵兰岛的小镇上，人口为一百万人。然而，生态汽车制造厂位于格陵兰岛西北部那里没有居民居住。Eco Car Manufacture is an international automobile corporation in Australia, which is a developed country. Therefore, it operates in a highly competitive market as over ten international and national automobile manufacturers existed in Australia already. In addition, Eco Car Manufacture is a listed company, which is owned by board of directors and the important decisions for the company are voted in the general meeting. The location of Eco Car Manufacture is in a small town called Greenland with a population of one million people. However, Eco Car Manufacture is in the northwest of Greenland, in which no residents in there.

Eco Car Manufacture owns 1,200 employees, including workers, supervisors, managers, accountants, and salesman. The annual turnover of Eco Car Manufacture is about ninety billion dollars, which takes account of 15% of total automobile markets in Australia. The major customers for Eco Car Manufacture are young people (from 20 to 30 years old) as the average price for automobiles in Eco Car Manufacture is lower than the average price of total automobiles in Australia and the main spirit for Eco Car Manufacture本论文由英语论文网提供整理，提供论文代写，英语论文代写，代写论文，代写英语论文，代写留学生论文，代写英文论文，留学生论文代写相关核心关键词搜索。