随着我国社会经济的不断发展,市场对企业内部财务管理水平的要求越来越高。为了能够在激烈的市场竞争中保持自身的竞争力,当前机械企业必须努力创造出属于自己的成本优势。但目前我国大部分的机械企业在成本核算工作方面还存在着一些普遍性问题,需要我们积极地寻求对策尽快加以解决。 With the continuous development of our country’s social economy, the market has become increasingly demanding on the level of internal financial management of enterprises. In order to be able to maintain their competitiveness in the fierce market competition, the current machinery enterprises must strive to create their own cost advantages. However, at present, most of the machinery enterprises in our country still have some common problems in cost accounting work, and we need to actively seek solutions to solve them as soon as possible.