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随着社会经济水平的发展,为了更加适应当代企业科学规范化的管理,成本控制已经成为企业管理中不可缺少的重要环节,成本会计作为一种管理经济的活动,具有高度的决策相关性,控制公司经营,根据公司经济状况,建立一套完善科学的成本控制方案,可以说,成本会计在当代企业管理系统中,关乎企业命脉,随着成本会计不断在创新完善,成本会计的使用范围也越来越广泛。本文将针对现阶段成本会计的现状,给出相应的解决对策以便后期的参考研究。
With the development of social economy, cost control has become an indispensable and important link in the management of enterprises in order to be more adapted to the scientific and standardized management of contemporary enterprises. As a kind of economic activity management, cost accounting has a high degree of decision-making relevance. According to the company’s economic conditions, the establishment of a set of scientific cost control programs, it can be said that cost accounting in contemporary enterprise management system, related to the lifeblood of enterprises, as cost accounting constantly improve and perfect, the scope of the use of cost accounting more and more The more extensive. This article will address the status quo of cost accounting at this stage, given the appropriate solutions to the late reference research.