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随着市场经济的发展,社会竞争越来越激烈,企业为了实现利益最大化需要进行一系列的改革,进行不断完善,如何能够在激烈的市场竞争中获得一席之地,获得进一步发展的机会成为企业的目标。企业核算中的成本核算作为企业发展不可缺少的一部分,无时无刻不发挥着不可忽视的作用,会计成本核算越来越成为焦点。然而会计成本核算同样存在各种问题,本文通过对问题的了解与剖析,探求解决问题的方法,最终为企业的长久可持续发展提供相关有效的建议。
With the development of the market economy, the social competition is more and more fierce. In order to maximize the profits, the enterprises need to carry out a series of reforms and make continuous improvement. How to gain a place in the fierce market competition and obtain the further development opportunities? aims. As an indispensable part of enterprise development, cost accounting in enterprise accounting can not be neglected all the time, accounting costing becomes the focus more and more. However, accounting cost accounting also has various problems. Through the understanding and analysis of the problems, this paper explores the solutions to the problems and finally provides relevant and effective suggestions for the long-term sustainable development of enterprises.