企业生产经营的主要目的是获得最大利润,在国内外市场竞争日益激烈的情况下,企业除了需要做好研发、销售产品之外,还必须对企业加强管理,特别要做好企业成本核算与管理工作,进一步控制企业生产和运营成本,为企业增加经济效益,如此一来,更加凸显企业开展成本核算与管理工作的意义。本文结合成本核算与管理内容,全面分析了成本核算与管理中的常见问题,进一步提出了完善成本核算与管理的对策。 The main purpose of production and operation of a company is to obtain the maximum profit. In the increasingly fierce market competition both at home and abroad, in addition to the need for R & D and sales of products, enterprises must also strengthen the management of enterprises, in particular, the cost accounting and management of enterprises Work, further control the production and operation costs of enterprises, and increase the economic benefits for the enterprises. In this way, the significance of enterprises in carrying out cost accounting and management will be highlighted. In this paper, the cost accounting and management of content, a comprehensive analysis of the common problems in cost accounting and management, and further proposed measures to improve cost accounting and management.