成本是价值运动中企业要求的最低补偿,成本核算影响着国家、集体、个人三方的利益分配,同时成本核算又是一项复杂的工程。做好成本核算工作,对于降低成本、费用,增加企业利润,提高企业生产技术和经营管理水平,以及正确处理企业与国家和其他投资者之间的分配关系,都有十分重要的意义。随着社会主义市场经济的逐步确立,企业逐渐意识到成本核算的重要性,许多企业结合本单位实施情况,采取了有助于加强成本核算,提高经济效益的管理方式,但总体而言,企业的成本核算水平仍比较落后。 Cost is the minimum compensation required by the enterprises in the value movement. Cost accounting affects the distribution of profits among the three parties of the state, the collective and the individual. At the same time, cost accounting is a complicated project. Doing cost accounting work is of great significance to reducing costs and expenses, increasing corporate profits, improving the production technology and management level of enterprises, and correctly handling the distribution relations between enterprises and the state and other investors. With the gradual establishment of a socialist market economy, enterprises are increasingly aware of the importance of cost accounting. Many enterprises, in combination with the implementation of their own units, have adopted a management approach that helps to enhance cost accounting and enhance economic efficiency. However, in general, The cost accounting level is still relatively backward.