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随着社会主义市场经济在我国的逐步确立,企业越来越强烈地意识到成本会计在生产经营中的重要性。成本渗透于企业的一切经济活动中,并已经成为了决定企业竞争力的重要因素之一。因此,“如何有效控制成本,进而降低成本”成为各个企业迫切需要解决的问题,了解并且把成本核算具体应用的企业中,正确计算产品成本,使计算信息精确合理,有助于提高企业经营管理和决策水平,对企业有着重大的影响。
With the socialist market economy gradually established in our country, enterprises are more and more aware of the importance of cost accounting in production and operation. Cost penetration in all the economic activities of enterprises, and has become the decision of the competitiveness of enterprises one of the important factors. Therefore, “how to effectively control costs, thereby reducing costs ” has become an urgent problem to be solved by all enterprises to understand and cost-specific application of the enterprise, the correct calculation of product costs, the calculation of information is accurate and reasonable, help to improve the business Business management and decision-making level, have a significant impact on the enterprise.