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近年来,随着市场经济的发展,尤其是经济全球化的迅速发展,石化企业面临着来自国内和国外双重的市场竞争压力,要想在激烈的市场竞争中立于不败之地,石化企业就要结合企业自身特点,采取有效的企业成本财务核算方法,对企业进行成本管理,加强成本核算。本文从石化企业的成本特征出发,阐述了石化企业成本核算的重要意义,重点分析了几种常见的成本核算的基本方法,笔者想借此探究出能够适应石化企业成本财务核算的方法。
In recent years, with the development of market economy, especially the rapid development of economic globalization, petrochemical enterprises are faced with the pressure of market competition from both domestic and foreign markets. To be invincible in the fierce market competition, petrochemical enterprises To combine their own characteristics, take an effective business cost accounting methods, cost management of enterprises, to strengthen cost accounting. Based on the cost characteristics of petrochemical enterprises, this paper elaborates the significance of cost accounting in petrochemical enterprises, and analyzes several common basic methods of cost accounting. I would like to explore ways to adapt to the cost accounting of petrochemical enterprises.