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我国经济体制的不断改革,加大了市场竞争的程度,在激烈的竞争中,提升企业的竞争力以及经济效益已经成为当前企业管理者所需思考的主要问题。工业企业在展开成本核算是非常重要的会计工作内容,在对企业的成本控制有着至关重要的意义,也是一项重要内控措施。本文主要对工业企业的成本核算进行内控中所存在的问题提出解决措施,以此来帮助企业可以更好地发展。
The continuous reform of our country’s economic system has increased the degree of market competition. In the fierce competition, enhancing the competitiveness of enterprises and their economic benefits have become the major issues that enterprise managers need to think about now. Industrial enterprises in the cost of accounting is a very important accounting work content in the cost control of enterprises is of crucial importance, but also an important internal control measures. This paper mainly puts forward some solutions to the problems existing in the internal control of the cost accounting of industrial enterprises so as to help the enterprises to develop better.