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成本核算是企业经营管理中的核心工作,成本核算的内容非常广泛,包括企业运营的整个过程,面对激烈的市场竞争,企业更应该做好成本核算工作。成本核算的正确与否会影响企业的成本预测、计划、考核以及改进等控制工作,对企业的成本决策和经营决策有着直接影响。本文通过对成本核算的内容进行阐述,对存在的核算问题进行分析,从而提出了相应的解决措施。
Cost accounting is the core of business management, cost accounting is very broad, including the entire process of business operations, the face of fierce market competition, companies should do a good job cost accounting. Whether the cost accounting is correct or not will affect the cost control, planning, assessment and improvement of the enterprise. This will have a direct impact on the cost decision-making and business decision-making of the enterprise. This article elaborates the contents of cost accounting, analyzes the existing accounting problems, and puts forward the corresponding solutions.