论文部分内容阅读
成本核算是企业管理中的核心部分,也是企业发展的关键所在。科学合理的成本核算方法能够为企业带来更多的经济效益,为企业领导者提供更加准确的发展决策,从而促进企业稳定发展。现代企业成本核算具有自身的特点,会计从业人员必须根据这些特点选择与企业发展相适应的成本核算方法,才能真正实现企业发展目标。本文对企业成本核算的现状和具体核算方法进行了简单的介绍和分析,以供参考。
Cost accounting is the core part of business management, but also the key to business development. Scientific and reasonable cost accounting methods can bring more economic benefits to enterprises and provide more accurate development decisions for business leaders so as to promote the stable development of enterprises. Modern enterprise cost accounting has its own characteristics, accounting practitioners must choose according to these characteristics and enterprise development cost accounting methods, in order to truly achieve business development goals. This article has carried on the simple introduction and the analysis to the current situation of the enterprise cost accounting and the concrete accounting method, for the reference.