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近年来,随着我国社会主义市场经济的逐步完善与全球经济一体化进程的加快,各企业要想在激烈的市场竞争中争得一席之位,就必须加强对企业成本的核算与管理工作,并以此为契机,在降低企业产品成本的基础上提高产品的质量,为企业的可持续发展提供动力。本文将就目前我国现代企业在成本核算与管理中的现实问题进行分析并找出完善成本管理的有效对策。
In recent years, with the gradual improvement of China’s socialist market economy and the acceleration of global economic integration, all enterprises that want to gain a seat in the fierce market competition must strengthen the accounting and management of enterprise costs, And take this as an opportunity to improve the quality of products on the basis of reducing the cost of products, and provide impetus for the sustainable development of enterprises. This article will analyze the current problems of modern enterprises in cost accounting and management and find out the effective countermeasures to perfect cost management.