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对于现代企业成本会计来说,其主要是生产经营和成本核算的有效融合而形成的,这也是我国社会主义发展的必然结果。但随着市场经济体制的竞争逐渐激烈,成本管理在企业发展中的作用越来越大,为了能够更好的促进企业的发展,保证企业的经济地位,成本会计逐渐成为企业发展的一个重要方面。本文对当前的成本会计现状进行了简单的分析,并对其中的问题进行了简单的分析,将成本会计的未来发展趋势进行了总结。
For modern enterprise cost accounting, it is mainly formed by the effective integration of production and operation and costing, which is also the inevitable result of the development of socialism in our country. However, with the gradual fierce competition in the market economy system, cost management plays a more and more important role in the development of enterprises. In order to promote the development of enterprises and ensure the economic status of enterprises, cost accounting has gradually become an important aspect of enterprise development . In this paper, the current status of cost accounting is briefly analyzed, and some of the problems are briefly analyzed, and the future trend of cost accounting is summarized.