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随着市场经济和现代企业制度的日臻完善,成本会计在日常工作及财务管理中显现出的重要性有目共睹,企业发展在追求利润价值最大化的前提下,成本无疑成为企业生产经营和管理的一项重要指标。通过对成本会计基本职能的研究,深入了解到当今社会成本会计基本职能发挥不好的现状,提出发挥其职能的方法,以有效应对当前形势发展,为企业谋求利益最大化而献计献策,大力推进管理制度和管理方式的创新,不断提高企业市场竞争能力,实现企业内部资源的最优配置和最佳经济效益。
With the improvement of market economy and modern enterprise system, the importance of cost accounting in daily work and financial management is obvious to all. Under the premise of pursuing the maximization of profit value, the cost will undoubtedly become one of the enterprises’ production, management and management Key indicators. Through the study of the basic functions of cost accounting, we can get a deep understanding of the current situation that the basic functions of cost accounting in society are not playing well and put forward the methods of giving full play to their functions so as to effectively deal with the current situation and to maximize the benefits for the enterprise Management system and management innovation, and constantly improve the market competitiveness of enterprises to achieve the optimal allocation of resources within the enterprise and the best value for money.