实现会计与成本一体化核算是解决财务问题的有效方法,在具体实施过程中要注意把握会计核算和成本核算的主要内容,加强对核算一体化的认识,将成本核算与会计目标管理结合起来,建立以人为本的会计核算、成本核算机制和网络化平台,加强成本管理,促进增收节支,提高企业的经济效益。 The realization of integrated accounting and cost accounting is an effective method to solve financial problems. In the specific implementation process, we must pay attention to the main contents of accounting and cost accounting, strengthen the understanding of accounting integration, and integrate cost accounting with accounting target management. Establish a people-oriented accounting, cost accounting mechanism and networked platform, strengthen cost management, promote increased revenues and reduce expenditures, and increase the economic efficiency of enterprises.