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企业的根本目的就是为了更高的经济效益,获得最大的利润。目前市场竞争越来越激烈,企业若要在激烈的市场竞争中获得利益最大化,成本核算和成本控制是至关重要的。而成本核算的管理是实现成本控制的主要途径。本文首先阐明了企业的成本核算在经济管理中的作用,并提出了企业在成本核算中注意的相关问题,希望企业的鼓管理者能够更加重视成本核算的重要性,促进企业管理的实效性,提高企业的经济效益。
The fundamental purpose of an enterprise is to obtain the maximum profit for higher economic efficiency. At present, the competition in the market is getting more and more fierce. If enterprises want to gain the maximum benefit from the fierce market competition, cost accounting and cost control are crucial. The cost accounting management is the main way to achieve cost control. This paper first clarifies the role of cost accounting in economic management, and puts forward some problems that enterprises pay attention to in cost accounting. It is hoped that managers of management can pay more attention to the importance of cost accounting and promote the effectiveness of enterprise management. Improve the economic efficiency of enterprises.