盐城纺织职业技术学院2013届毕业设计（论文）题目基于Excel的纺织面料成本核算及出口报价计算工具的开发专业纺织品检验与贸易学号10104216姓名李青林指导老师周彬交稿日期2012年12月摘要在国际货物贸易中，进出口商品价格的确定直接影响企业的经济效益和产品市场竞争力，是企业对外开展业务时必须面对的问题。因此，对于外贸出口企业来讲，准确合理地进行产品成本核算以及出口报价显得尤为重要。本文以纺织面料成本计算中大量的数据计算为实例，探究如何利用Excel内嵌IF﹑AND﹑OR条件函数开发纺织面料出口报价成本核算计算工具的方法，从而使纺织企业的成本核算更为行之有效地开展。关键词：成本核算出口报价Excel计算工具作者：李青林导师：周彬AbstractIntheinternationaltrade,todeterminetheimportandexportcommoditiespricesdirectlyaffectedtheeconomicefficiencyofenterprisesandtheproductsmarketcompetition,theenterpriseexpandsforeignbusinessmustfacethepriceproblem.So,totheimportandexportcorporations,accurate,reasonablecostaccountingandexportquotationisparticularlyimportant.Thispaperanalysized&discussedtextilefabricscostinglargeamountsofdataasanexample,toexplorehowtousetheexcelembeddedIF,AND,ORconditionsfunctiondevelopmentoftextilefabricsexportquotationcostingmethodofcalculationtools,sothatthetextileenterprisecostingmoreeffectivelycarriedout.Keywords:costaccounting;theexportquotation;excel;comprehensiveevaluationWrittenby：LiQinglinSupervisedby：ZhouBin目录第一章绪论..........................................................11.1成本核算的概念及内容.............................................11.1.1成本核算的概念.............................................11.1.2成本核算的内容.............................................11.2成本核算的意义和原则.............................................11.2.1成本核算的意义.............................................11.2.2成本核算的原则.............................................21.3成本核算的要求和目的.............................................21.3.1成本核算的要求.............................................21.4本课程研究目的和主要内容.........................................31.4.1本课题研究的目的和意义.....................................3第二章成本核算.........................................................42.1面料成本核算内容.................................................42.2国内面料报价.....................................................42.3出口报价.........................................................62.3.1面料实际成本...............................................62.3.2国内费用...................................................62.3.5其他费用...................................................7第三章基于Excel出口报价核算工具的设计................................83.1实例分析.........................................................83.2设计流程分析.....................................................83.3创建坯布规格参数表...............................................83.4创建面料报价中产生的费用表.......................................93.5创建面料报价核算表..............................................103.5.1国内报价核算设计..........................................103.5.2出口报价设计..............................................203.6核算工具整体设计................................................24第四章总结............................................................26参考文献...............................................................27致谢.........................................
