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企业不仅承担着推动国家经济发展的责任,还需要一定程度上的承担大学生就业压力问题,所以企业的发展在促进我国社会稳定发展起着重要的作用。而促进企业发展的重要基础就是成本核算,成本直接决定着企业经济效益,但是我国企业会计成本核算技术仍处于落后的状态,存在着许多问题。本文通过企业成本核算中存在的问题进行了分析探讨,提出了会计成本核算的解决对策。
Enterprises not only undertake the responsibility of promoting the economic development of the country, but also need to undertake the employment pressure of university students to a certain extent. Therefore, the development of enterprises plays an important role in promoting the stable development of our society. The important basis for promoting the development of an enterprise is cost accounting. The cost directly determines the economic benefits of the enterprise. However, the accounting cost accounting technology in our country is still in a backward state and there are many problems. This paper analyzes and discusses the problems existing in the enterprise costing, and puts forward the countermeasures of accounting costing.