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当今社会经济形势已经发生深刻变革,企业的竞争力不仅仅建立在生产效益和规模的基础之上,同时企业的财务管理、会计成本核算等也对企业总体发展产生越来越深刻的影响。新的环境对企业的会计成本核算提出了更高的要求,本文主要阐述了企业会计成本核算存在的问题,并且提出了相应的对策。
Today’s socio-economic situation has undergone profound changes. The competitiveness of enterprises is based not only on the production efficiency and scale, but also on the overall development of the enterprise as a result of its financial management and accounting cost accounting. The new environment puts forward higher requirements on accounting cost accounting of enterprises. This paper mainly elaborates the existing problems of accounting cost accounting in enterprises and puts forward corresponding countermeasures.