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企业进行成本核算对于其产品定价、成果分配、成本管理具有十分重要的意义,但是目前我国企业成本核算中存在一些问题,如核算的范围过窄、对象有限、内容欠缺、方法不当等,解决这些问题,不仅需要企业领导的重视,还需要相关的基础性工作的建设,根据本单位特点选择适合自身特点的核算方法。此外,会计电算化的进一步实现与审计监督工作的完善也是提高企业成本核算的重要方法。
The cost accounting of an enterprise is of great significance for its product pricing, result allocation and cost management. However, there are some problems in the current cost accounting of our country, such as the narrow scope of accounting, limited objects, lack of content, improper methods, etc., to solve these problems The problem not only requires the attention of business leaders, but also the construction of relevant basic work. According to the characteristics of this unit, the accounting method that suits its own characteristics is selected. In addition, the further realization of accounting computerization and the improvement of auditing and supervision are also important ways to improve enterprise cost accounting.