摘要
由于近年来企业之间的竞争日益激烈，若要取得良好的竞争优势，就必须从降低生产成本着手。尤其是在进行成本核算和管理上更应该采取有效措施以应对当前激烈的企业竞争形势。本文针对企业的成本会计核算以及管理作用进行深入研究，分析了企业成本核算和管理在企业中存在着的问题以及产生的作用，为确保企业成本核算工作有效开展提供参考。
Because of the increasingly fierce competition among enterprises in recent years, if we want to get a good competitive advantage, we must start from reducing the cost of production. Especially in the process of cost accounting and management, effective measures should be taken to cope with the current competitive situation of the enterprise. In this paper, we study the cost accounting and management of enterprises, analyze the problems and the role of cost accounting and management in enterprises, so as to provide reference for ensuring the effective development of cost accounting in enterprises.
关键词
会计成本
核算
管理
作用
accounting cost
accounting
management
function
