会计成本核算是企业财务管理工作当中的重要组成部分,同时也是实现成本控制的重要环节,是提升企业财务管理质量的重要手段。因此,对企业会计成本核算与管控进行研究具有十分重要的现实意义。基于此,本文从企业会计成本核算与管控的价值、问题和措施三个维度进行探讨和分析,以供参考。 Accounting cost accounting is an important part of the enterprise financial management, but also an important part of cost control, and an important means to improve the quality of financial management. Therefore, it is of great practical significance to study the accounting and accounting of enterprise accounting and control. Based on this, this article discusses and analyzes the three dimensions of the value accounting, accounting cost accounting and management and control, problems and measures for reference.