伴随着世界经济的飞速发展,同时中国拥有丰富的劳动力而且市场较大,因此,国外的资金、技术及产品大都选择中国市场,这些都影响到了中国的制造企业。在如此激烈的竞争下,要想取得主动权就要全面提升制造企业的工作效率,争取高质量、低价格的完成服务。这就要求企业处理好成本核算问题,合理降低成本才能实现利润较大化。本文探讨了成本核算的一系列有关问题并提出了相应的解决办法。 With the rapid development of the world economy and China’s abundant labor force and large market, most of the foreign capital, technology and products have chosen the Chinese market, all of which have affected Chinese manufacturing enterprises. In such fierce competition, in order to gain the initiative, it is necessary to enhance the efficiency of manufacturing enterprises in an all-round way and strive for the completion of services with high quality and low price. This requires enterprises to deal with cost accounting issues, reasonable cost reduction in order to achieve greater profits. This article explores a series of related problems of costing and puts forward corresponding solutions.