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在经济新常态环境下,工业企业处于结构转型的关键时期,因此如何提高企业的盈利能力成为企业可持续发展的关键。精准的成本核算与管理可以为企业寻求盈利的关键途径,对企业的成本与经营决策具有重大的影响,因此本文以分析工业企业成本会计核算与管理之间的关系,分析当前企业成本会计核算的现状,进而提出加强企业成本会计核算与管理的具体对策。
Under the new normal economic environment, industrial enterprises are in a critical period of structural transformation. Therefore, how to improve the profitability of enterprises has become the key to the sustainable development of enterprises. Precise cost accounting and management can be a key way for enterprises to seek profit, which has a significant impact on the cost and management decision-making of enterprises. Therefore, this paper analyzes the relationship between cost accounting and management of industrial enterprises and analyzes the current cost accounting The status quo, and then put forward specific measures to strengthen enterprise cost accounting and management.