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对企业生产经营的各种耗费照一定对像分配和归集,而进行单位成本和总成本计算的就是成本核算。成本核算的首要任务就是审核生产经营管理费用,是对其是否发生,是否该发生,且是否该将已发生的计入产品成本,达到对产品成本和生产经营管理费用的直接管理控制,同时还为企业成本管理提供真实可靠的成本资料。所以,基于成本核算的成本分析方法就尤为至关重要,因此笔者结合自身多年经验,将对成本核算的成本分析方法做以下解析。
All kinds of expenditures on the production and operation of enterprises according to a certain distribution and collection of objects, and the unit cost and total cost calculation is the cost accounting. The primary task of cost accounting is to examine the costs of production and operation management, whether it takes place, whether it should happen and whether it should be included in the cost of products, to achieve the direct management and control over the costs of products and the costs of production and operation management, Provide real and reliable cost information for enterprise cost management. Therefore, cost-based cost analysis method is particularly crucial, so I combine their own many years of experience, the cost analysis of cost accounting methods to do the following analysis.