论文部分内容阅读
我国的经济发展目前处于转型时间,由计划经济向知识经济和市场经济过度,而伴随着经济制度的变化,市场环境也相应的发生了变化,越来越多的企业涌现出来,大大加强了市场的复杂性与竞争性。而在激烈的市场竞争中,如何加强企业自身的竞争能力与提升企业效益成为每个管理者应该思考的问题。工业企业的生产成本核算作为一项重要的会计工作,在控制企业的生产成本上发挥着重要作用,也是企业内部重要的控制措施之一。本文即对工业企业生产成本核算在企业发展中的重要性、基础方法、其自身特点、运行过程中出现的问题、完善企业内部控制的一些措施等内容进行了分析,为企业的进一步发展指明了方向。
At present, the economic development of our country is in the transitional period, from the planned economy to the knowledge-based economy and the market economy. With the change of the economic system, the market environment has changed correspondingly. More and more enterprises have emerged and the market has been greatly strengthened Complexity and competitiveness. In the fierce market competition, how to strengthen their own competitiveness and enhance the efficiency of enterprises has become a question that every manager should think. As an important accounting work, accounting of production costs of industrial enterprises plays an important role in controlling the production cost of enterprises and is also one of the important control measures in enterprises. This article analyzes the importance of industrial production cost accounting in the development of enterprises, the basic methods, its own characteristics, the problems occurred in the operation process and some measures to improve the internal control of enterprises, etc., which indicate the further development of the enterprise direction.