当今时代,市场竞争日趋激烈,企业为了获得和保持持久竞争优势,越来越倚重财务部门的成本信息,以加强对经济活动的事前规划和日常控制。企业成本费用核算,主要包括产品生产成本和经营管理费用的核算,是成本会计和生产经营管理的重要组成部分。做好成本核算工作,对于降低成本、费用, In today’s era, the market is becoming more and more competitive. In order to obtain and maintain a lasting competitive advantage, enterprises rely more and more on the cost information of the financial department to enhance their prior planning and routine control of economic activities. Enterprise cost accounting, including product cost and management costs accounting, cost accounting and production and operation management is an important part. Do a good job of cost accounting, for reducing costs, costs,