随着四化建设的不断向前深入发展,企业的经济效益显著提高。在企业中如何加强成本管理,搞好成本核算,越来越显得十分重要。所以、成本在企业的整个经营活动中占有举足轻重的地位。 成本是指企业在生产产品的过程中耗费的原材料、燃料、动力、折旧等生产资料的价值和支付给劳动 With the continuous and in-depth development of the development of the four modernizations, the economic benefits of the company have increased significantly. How to strengthen cost management in enterprises and do a good job in cost accounting has become increasingly important. Therefore, the cost occupies a pivotal position in the entire business activities of the company. The cost refers to the value of the raw materials, fuel, power, depreciation, and other production materials consumed by the enterprise in the production of the product and the payment to labor.