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对企业成本进行有效的核算与管理,对于规范企业成本管理,提高企业经济效益,促进企业良性发展而言发挥着重要的作用。特别是近年来,市场经济进一步开放性和一体化的发展,企业之间竞争日益激烈,企业要想取得更大的突破和发展,不被市场淘汰,就必须要加强自身的改革和创新,提升自身竞争实力,以应对市场的挑战,使企业在角逐中脱颖而出。这就要求企业在各个方面都要做到尽善尽美,各个环节都要做到优化,无论是对外发展还是对内管理都要更为科学化和合理化,只有这样才能在保障实现企业战略目标的同时,促进企业健康、持续、稳定的发展。下面就从企业内部成本管理的角度出发,以成本核算与管理为例,阐述当前成本核算与管理中存在的一些问题,并提出相应的完善对策,希望对发挥成本核算与管理的作用和价值,提升企业市场竞争力提供一点依据。
Effective accounting and management of enterprise costs play an important role in regulating enterprise cost management, raising the economic efficiency of enterprises and promoting the healthy development of enterprises. Especially in recent years, with the further opening up and integration of the market economy and the increasingly fierce competition among enterprises, if enterprises want to achieve greater breakthroughs and development and are not eliminated by the market, they must strengthen their own reforms and innovations and enhance them Its own competitive strength, in response to the challenges of the market, so that enterprises stand out in the competition. This requires that enterprises should be perfect in all aspects and all aspects should be optimized. Both external development and internal management should be more scientific and rationalized. Only in this way can the strategic objectives of the enterprise be guaranteed, Promote healthy, sustained and stable development of the enterprise. The following from the internal cost management point of view, cost accounting and management as an example, explain the current cost accounting and management of some of the problems, and put forward the corresponding improvement measures, hoping to play the role of cost accounting and management and value, Enhance the market competitiveness of enterprises to provide a little basis.