在日常的企业管理中,企业管理层关注的中心问题是提升效益、降低成本,同时企业对成本的核算一定程度上也影响着企业成本的多少,甚至也影响企业在市场上竞争力大小。因此,企业管理层在管理企业时需要重视对企业成本的核算。文章分析企业会计成本核算工作现状并对此提出了一些完善的对策。 In the daily business management, the central concern of the enterprise management is to enhance the efficiency and reduce the cost. At the same time, the cost accounting of the enterprise also affects the cost of the enterprise to a certain extent, and even affects the competitiveness of the enterprise in the market. Therefore, the management of enterprises in the management of enterprises need to focus on cost accounting. The article analyzes the status quo of accounting accounting of enterprises and puts forward some perfect countermeasures.