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成本会计核算体系直接关系企业的生产经营效益,不但可以反映企业的收支状况、改善企业的经营管理方法,还能为企业的决策提供依据。在当前的市场环境下,企业若是没有一个健全的成本会计核算体系,自身的财务管理、经营发展将受到重大的制约和影响。本文分析了当前企业成本会计核算体系建设常见的问题,在此基础上提出了企业成本会计核算体系建设的对策,以期更好地促进企业成本核算的发展。
Cost accounting system is directly related to the production and management efficiency of enterprises, not only can reflect the business revenue and expenditure, improve business management methods, but also provide the basis for the decision-making. In the current market environment, enterprises without a sound cost accounting system, its own financial management, business development will be subject to significant constraints and influence. This article analyzes the common problems in the current enterprise cost accounting system construction, and on this basis puts forward the countermeasures of the enterprise cost accounting system construction in order to better promote the development of enterprise cost accounting.