To Construct Xi'An Aircraft International Corporation Innovative Cost Accounting System With Information Integration

This thesis focuses on the theory of Standard Costing and gradual accounting settlement and transfer methods based on the modern Cost Management Accounting theory and the research achievements absorbed both from home and abroad. It integrates the gradual accounting settlement and transfer methods and standard costing based on the advantage and disadvantage of current standard costing of the enterprises, which reserves and absorbs the advantages and overcomes the disadvantages. This thesis creatively brings up the new concept of Standard Costing of Gradual Accounting Settlement and Transfer and it pioneers the new field for the modern cost calculations. This thesis theoretically introduces the preparation principle, method, procedure and plan of Standard Costing of Gradual Accounting Settlement and Transfer and describes the necessity andgeasibility of integrating the gradual accounting settlement and transfer methods with standard cost method, which gives the beneficial exploration to the cost accounting and management control of modern enterprise. This thesis also covers the theory of Standard Costing of Gradual Accounting Settlement and Transfer being used in XI'AN AIRCRAFT INTERNATIONAL CORPORATION, which enriches and examines the standard costing and gradual accounting settlement and transfer theory via the practice of the theory mentioned above.It illustrates that the Standard Costing of Gradual Accounting Settlement and Transfer is a new way for improving the existing cost accounting via the theory analysis and practice the examination, which is a very important to reduce the product cost and improve the product competition. It occupies the superior reference value to the enterprise for performing the cost accounting and management control under the manufacturing environment.