成本核算是企业财务管理的中心问题,也是企业财务管理工作支持和促进生产建设高速度发展的重要方法之一。因为现阶段企业的经济活动成果是通过财务活动来表现的,加强成本核算的结果,就可以促使企业改善经营管理,挖掘企业潜力,降低产品成本,以最少的劳 Cost accounting is the central issue of corporate financial management, and it is also one of the important methods for corporate financial management to support and promote the rapid development of production and construction. Since the economic activities of enterprises at the present stage are performed through financial activities, strengthening the results of cost accounting can encourage enterprises to improve their business management, tap their potential, and reduce product costs, with the least labor.