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随着世界经济的飞速发展,企业之间的竞争日趋白热化,加强成本核算已成为现代企业管理的核心内容,影响着企业的综合竞争力。本文浅析了现代企业会计成本核算的意义,以及目前我国现代企业核算的现状和面临的问题,并提出相应的措施。以期企业会计成本核算能够逐步走向科学化、正规化,促进现代企业持续稳定发展。
With the rapid development of the world economy, the competition among enterprises is intensifying day by day. Strengthening cost accounting has become the core content of modern enterprise management, affecting the overall competitiveness of enterprises. This article analyzes the significance of modern enterprise accounting cost accounting, as well as the status quo and problems faced by the modern enterprise accounting in our country, and puts forward corresponding measures. With a view to enterprise accounting cost accounting can gradually move towards scientific and regularization, and promote the sustainable and stable development of modern enterprises.