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自改革开放以来,我国经济发展越来越快,与此同时,企业的发展也随之不断改革与进步。不同企业的发展也都力争上游,经济的发展促使市场竞争日益激烈,导致企业之间的竞争在不断加剧。企业会计成本核算对于企业的发展具有很重要的作用,促进企业的可持续发展。但是,由于现在企业内部的会计成本核算不够完善,给企业的财务工作以及相关经营活动开展带来一系列问题。针对这些存在的问题,现代企业应该根据企业的会计成本核算状况分析问题并找出相应的解决方法,同时也要重视企业会计成本核算而使其得到完善,从而进一步促进现代企业的发展。
Since the reform and opening up, the economy of our country has been growing faster and faster. At the same time, the development of the enterprises has been continuously transformed and improved. The development of different enterprises also strive to the upper reaches, economic development prompted an increasingly fierce market competition, leading to competition between enterprises is increasing. Enterprise accounting cost accounting for the development of enterprises has a very important role in promoting the sustainable development of enterprises. However, due to the fact that the accounting cost accounting within the enterprise is not perfect at present, it brings a series of problems to the enterprise’s financial work and related business activities. In view of these existing problems, the modern enterprise should analyze the problem according to the accounting cost accounting situation of the enterprise and find out the corresponding solution method. At the same time, the accounting cost accounting of the enterprise should be emphasized to make it perfect so as to further promote the development of the modern enterprise.