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成本核算是确认计量企业在某一生产周期中生产成本的活动,对于企业财务管理能力的提高和其他各项工作的顺利开展有着十分重要的作用,而且随着全球经济一体化的逐渐发展和深入,现代会计环境的不断推进,使得企业在接受了更多的发展机遇的同时也面临着更多的压力和挑战,对综合开发企业同样如此,所以如何有效的提高综合开发企业成本核算工作的绩效,提高企业的竞争力逐渐成为了业界人士十分关心和重视的话题,所以本文主要分析了综合开发企业成本核算的特点,探究了综合开发企业成本核算工作的现状,并根据自身的经验和所掌握的理论知识提出了强化综合开发企业成本核算强度的方法,希望能够起到抛砖引玉的作用,进而在提高企业成本核算绩效的基础上促进企业实现更好更快的发展和进步。
Cost accounting is to confirm the measurement of production costs in a production cycle activities, for the improvement of financial management capabilities and other work has played a very important role, and with the gradual development and deepening of global economic integration As the modern accounting environment continues to advance, enterprises are faced with more pressures and challenges while receiving more development opportunities. The same is true for integrated development companies. Therefore, how to effectively improve the performance of comprehensive development enterprise cost accounting Therefore, this paper mainly analyzes the characteristics of comprehensive development enterprise cost accounting, explores the current situation of comprehensive development enterprise cost accounting work, and based on its own experience and grasp The theoretical knowledge puts forward a method of strengthening the cost accounting comprehensively for developing enterprises, hoping to play a valuable role in promoting enterprise cost accounting performance and promote the enterprises to achieve better and faster development and progress.