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近年来,随着我国经济的迅猛发展,我国的工业化水平不断提高,工业企业得到了前所未有的发展。成本会计作为工业企业现代化管理的重要内容,对企业的经济效益的好坏有着关键性的影响。科学合理的成本会计能够有效的控制企业成本,减小企业投入,从而提高企业的经济效益。但是由于我国工业企业经营重视生产,忽视了对于企业内部的管理,特别是成本会计的管理,导致目前我国工业企业会计成本管理中存在着很多的问题,影响着我国工业企业的发展。本文主要分析了工业企业成本会计中存在的问题,并提出了一些提高工业企业成本会计管理水平的有效对策。
In recent years, with the rapid economic development in our country, the level of industrialization in our country has been continuously improved, and industrial enterprises have enjoyed unprecedented development. Cost accounting, as an important part of the modern management of industrial enterprises, has a crucial impact on the economic benefits of enterprises. Scientific and reasonable cost accounting can effectively control the cost of the enterprise and reduce the investment of the enterprise so as to enhance the economic benefit of the enterprise. However, due to the emphasis on production in China’s industrial enterprises, the neglect of the internal management of enterprises, especially the cost accounting management, has led to many problems in the accounting cost management of industrial enterprises in our country, affecting the development of China’s industrial enterprises. This article mainly analyzes the existing problems in the cost accounting of industrial enterprises and puts forward some effective countermeasures to improve the cost accounting management of industrial enterprises.