在企业发展方面,成本会计的核算与管理扮演了重要的角色。可是,现代成本会计的内涵和外延都在不断扩大,给相关的核算与管理工作带来了重大挑战。而且,现如今,绝大多数工业企业在核算与管理工作中都遇到了不同程度的问题。为此,加强核算与管理水平,就成为工业企业的必然选择。 In business development, cost accounting accounting and management play an important role. However, the connotation and denotation of modern cost accounting are constantly expanding, which brings great challenges to the related accounting and management. Moreover, nowadays, the vast majority of industrial enterprises have encountered varying degrees of problems in their accounting and management work. Therefore, to strengthen the level of accounting and management has become an inevitable choice for industrial enterprises.