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企业作为一个营利组织,规范自身的成本核算,提高成本管理效率具有十分重要的意义,这是企业得以生存的基础和前提,其管理效率将会在很大程度上决定着企业的盈亏,市场经济条件下,企业的亏盈主要由价格和成本两方面决定,然而产品的价格由产品的供求关系决定,由社会必要劳动时间所决定,企业要想获得价格优势就必须要不断提供生产效率,缩短产品的必要劳动时间,这将直接决定着企业的成败。而企业的成本管理也是企业得以长期发展的关键,从成本管理入手,重点解决生产过程中不必要的成本浪费,提高企业的资金使用率。
Enterprises as a for-profit organization, regulate their own cost accounting, improve cost management efficiency is of great significance, which is the foundation and premise of business survival, its management efficiency will largely determine the profit and loss of enterprises, market economy However, the price of the product is determined by the supply and demand of the product and is determined by the necessary social working time. To obtain the price advantage, the enterprise must continuously provide the production efficiency and shorten the time limit The necessary labor time of the product, which will directly determine the success of the enterprise. The cost management of enterprises is also the key to long-term development of enterprises, starting from the cost management, focusing on solving the unnecessary waste of production costs and improve the utilization of funds.