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成本核算是企业经济管理的重要组成部分,通过实施有效的成本核算,可及时核算企业的运行成本,提供科学真实的数据,切实体现企业生产经营水平,促进企业经营的健康稳步发展。对此,本文首先分析了成本核算的概念及成本核算的原则,其次研究了成本核算在项目经济管理中的作用,最后研究了企业经济管理中成本核算的有效实施途径,以供参考。
Cost accounting is an important part of an enterprise’s economic management. By implementing effective cost accounting, it can timely calculate the operating costs of enterprises, provide scientific and real data, earnestly reflect the production and operation levels of enterprises, and promote the healthy and steady development of enterprise management. In this regard, this paper first analyzes the concept of cost accounting and cost accounting principles, secondly, studies the role of cost accounting in project economic management, and finally studies the effective implementation of cost accounting in the economic management of enterprises for reference.