成本核算与成本预测、成本计划、成本控制、成本分析和成本考核有机构成了成本管理系统。组织好成本核算,对全面提高企业管理水平、落实企业各部门经济责任制、实现企业经济效益最大化有着很大的作用。在竞争日趋激烈的市场经济环境中,成本核算工作显得尤为重要,在此以施工企业为例,对成本核算作以浅议。 Cost accounting and cost forecasting, cost planning, cost control, cost analysis and cost assessment organically constitute a cost management system. Organizing good costing has a great effect on improving the management level of enterprises in an all-round way, implementing the economic responsibility system of all departments of enterprises and maximizing the economic benefits of enterprises. In an increasingly competitive market economy environment, costing work is particularly important, in this case, for example, on the cost accounting to be discussed.