论文部分内容阅读
成本核算是指企业将在经营过程中所发生的各种耗费按照成本的对象进行分配和归集,以将费用划分为总成本和单位成本。成本管理则是将成本核算的结果进行成本分析,然后作出成本决策和成本控制,形成一系列科学管理方法行为的总称。在今天的市场环境之下,企业之间的竞争日趋激烈,谁能更好地控制自身的成本,谁就能在激烈的市场竞争中获胜,这就需要成本会计如何进行全面的成本分析和评价、对成本核算与管理进行探讨。
Cost accounting refers to the business in the business process will occur in a variety of costs in accordance with the allocation and collection of objects to be divided into the cost of total costs and unit costs. Cost management is the result of costing the cost analysis, and then make cost decisions and cost control, the formation of a series of scientific management practices collectively. In today’s market environment, the competition between enterprises is becoming fiercer and fiercer. Who can better control their own costs, who can win the fierce market competition, which requires cost accounting how to conduct a comprehensive cost analysis and evaluation , On cost accounting and management to explore.