目前,不少企业为了摆脱困境,以降低成本来增强企业产品的竞争能力,从而提高企业的经济效益。但企业要真正把邯钢成本核算的成功经验“倒推法”运用于自己的企业,会计核算工作有一个适应和改进的过程。我厂三年来学邯钢、降成本在会计核算方面做了以下的改进和完善工作。一、将以往的二级核算改为三级核算长期以来,我厂的核算体系是厂部和车间的二级核算,随着成本的不断上升,它的弊端日益显现,造成核算者与生产者的行为目标不一致,厂财务部门只管成本的归集,车间一级只对领料、发料、产成品、在制品进行事后的核算。车间对材料、工时实际应耗用多少、如何控制这些耗用,生产者成本意识如何就无从谈起了。为克服二级核算的不足之处、改二级核算为三级 At present, many enterprises in order to get out of their predicament, to reduce costs to enhance the competitiveness of their products, thereby enhancing the economic efficiency of enterprises. However, enterprises should really apply the successful experience of Handan Iron and Steel cost accounting “backsliding law ” to their own business, accounting work has a process of adaptation and improvement. I plant three years to learn Handan Iron and Steel, cost reduction in accounting has done the following improvements and improvements. First, the previous two accounting to three accounting For a long time, our factory accounting system is the second plant and workshop accounting, as costs continue to rise, its drawbacks are increasingly apparent, resulting in accounting and producer The goal of the operation is inconsistent, the factory finance department only collect the cost, the shop level only picking, hair material, finished products, in-product accounting. Workshop on materials, working hours should be how much actual consumption, how to control these consumption, producer cost awareness how to talk about it. In order to overcome the deficiencies of the secondary accounting, change two accounting for three