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企业成本核算是企业财务管理的重要组成部分,它主要是通过将企业在生产经营过程中发生的各种耗费按照一定的对象进行分配和归集,以计算总成本和单位成本。随着经济体制的不断改革,我国火电厂的经营方式也在发生转变,所面临的竞争越来越大,存在的财务风险也越来越多,进行正确的成本核算对火电厂的长远发展将具有重要的意义。
Enterprise cost accounting is an important part of the financial management of an enterprise. It mainly calculates and calculates the total cost and the unit cost by allocating and collecting the various expenditures incurred by enterprises in the process of production and operation according to certain objects. With the constant reform of the economic system, the mode of operation of the thermal power plants in our country is also changing. The competition we face is getting bigger and bigger. There are more and more financial risks and the correct cost accounting will be made to the long-term development of thermal power plants. It is of great significance.