论文部分内容阅读
当前是信息经济时代,制造企业考虑自身运营管理情况,以战略目标为导向,合理调整成本核算与控制,并基于此做出正确决策,优化资源配置,开展生产经营,创收更大的经济与社会效益。成本核算在企业运营管理与财务决策的地位极为重要,制造企业进行产品成本细化核算很有必要。考虑到这种情况,着重分析了制造企业产品成本细化核算的对策。
At present, the information economy era, manufacturing enterprises consider their own operation and management, strategic orientation, reasonable adjustments to cost accounting and control, and based on this to make the right decisions, optimize the allocation of resources, to carry out production and operation, to generate greater revenue and greater economic and social benefit. Cost accounting in the business management and financial decision-making status is extremely important, manufacturing enterprises to refine the cost of the product is necessary. Taking this situation into consideration, the countermeasures for detailed cost accounting of manufacturing enterprises are emphatically analyzed.