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2015年11月,《企业产品成本核算制度——钢铁行业》(以下简称《制度》)出台,对钢铁企业产品成本核算工作做出了操作性更强的规范,对进一步精确核算钢铁行业产品成本有着重要的意义,也是我国实现分行业产品成本的科学化、精细化核算,各个击破并逐步构建企业产品成本核算制度体系的重要举措。本文在阐述钢铁企业成本核算中存在问题的基础上,就该制度出台对于钢铁企业成本核算的影响作出分析。
In November 2015, “Enterprise Product Costing System - Steel Industry” (hereinafter referred to as the “System”) was promulgated to make the operational cost accounting of steel products more operational and to further accurately calculate the product cost of the steel industry It is also an important measure for our country to realize scientifically and meticulously accounting for the cost of products in different industries and to break through each and gradually establish an enterprise cost accounting system. Based on the existent problems in the cost accounting of the iron and steel enterprises, this article analyzes the impact of the system on the cost accounting of the iron and steel enterprises.