论文部分内容阅读
企业成本核算是财务管理工作中的一项重要组成部分,只有把成本核算工作做好,企业才能使管理水平得到全面提升。开展企业成本核算工作,有利于提高企业的财务管理效率和水平,有利于使企业获得最大化的经济效益。本文阐述了企业成本核算的涵义,分析了企业成本核算工作中存在的问题,例如:企业成本管理的观念比较陈旧、成本核算面相对较小、成本核算方法陈旧、财务人员成本核算水平低、没有建立健全完善的财务核算制度等,并针对这些问题提出了企业成本核算的控制策略。
Enterprise cost accounting is an important part of the financial management work, only the cost accounting work well, companies can make the management level has been fully enhanced. Conducting business cost accounting, will help improve the efficiency and level of financial management, help to maximize the economic benefits of the enterprise. This article expounds the meaning of enterprise cost accounting, analyzes the existing problems in enterprise cost accounting work, for example: the concept of enterprise cost management is relatively old, the cost accounting surface is relatively small, the cost accounting method is outdated, the financial staff cost accounting level is low, there is no Establish and improve a sound financial accounting system, etc., and for these problems put forward the control strategy of enterprise cost accounting.