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随着经济的发展,加剧了市场中的竞争,企业想要在竞争中立足并获得发展空间就必须不断提高自身的管理建设。成本控制在企业管理中属于十分重要的一个环节,如何提高成本控制与管理成了企业必须要面对的问题之一,现阶段市场环境下对成本信息、产品信息等信息的要求越来越高,因此自作业成本法出现以来便受到了众多企业的推崇与应用,但因作业成本法的过程复杂,很难进行广泛的推广使用,因此在现阶段应该采用作业成本法与传统成本法相结合的方式来提高成本核算的核算效率与精确度。
With economic development, exacerbated the competition in the market, companies want to compete in the foothold and access to development space must continue to improve their own management. Cost control in enterprise management is a very important part of how to improve cost control and management has become an enterprise must face one of the problems in the current market environment, the cost of information, product information and other information requirements are higher and higher Therefore, it has been respected and applied by many enterprises since ABC appeared. However, due to the complicated process of ABC, it is difficult to promote it widely. Therefore, ABC should be combined with traditional cost method Ways to improve the cost accounting efficiency and accuracy.