在深化经济体制改革的过程中,成本核算改革问题越来越受到普遍关注。新颁布的企业会计准则和工业企业会计制度已对传统成本核算方法作了重大改革,改变了目前采用的完全成本法为制造成本法,规定企业发生的所有费用分为制造费用和期间费用,制造费用应在本期销售产品和库存产品之间进行分配,而期间费用则在发生的会计期间直接计入当期损益。因此,如何针对企业的实际情况,把以上方法与满足企业微观经营管理需要有机地结合起来,已成为当前企业成本核算方法改革的关键。依笔者之见企业内部成本核算改革主要有以下几个方面: 一、加强成本控制,把成本核算与成本目标管理结合起来传统的成本核算方法重在产品成本的事后综合反映,成本核算时间与成本发生时间相脱节,不能及时揭露成本差异。随着成本目标管理的推行,成本核算的着重点必须从事后核算转移到事前、事中控制上,以充分 In the process of deepening the reform of the economic system, the issue of cost accounting reform has drawn more and more attention. The newly promulgated Accounting Standards for Business Enterprises and the Accounting System for Industrial Enterprises have made major changes to the traditional methods of cost accounting, changing the current method of total cost as the cost of manufacturing method, requiring all costs incurred by enterprises to be divided into manufacturing costs and period costs, and manufacturing The expenses should be distributed between current sales products and inventory products, while the expenses during the period are directly charged to the current profits and losses during the accounting period in which they occur. Therefore, how to combine the above methods with the need of satisfying the micro-management of the enterprise organically has become the key to the current reform of the enterprise costing method. According to the author’s opinion, the internal cost accounting reform mainly includes the following aspects: First, to strengthen cost control and integrate cost accounting and cost goal management. The traditional cost accounting method focuses on the post-event comprehensive reflection of product cost, the cost accounting time and cost Occurrence of phase out of phase, can not be disclosed in time cost differences. With the implementation of cost management objectives, the focus of cost accounting must be engaged in post-accounting shift to control in advance, in order to fully