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企业的主要目标是盈利,企业成本核算属于企业会计中的一环,通过对企业进行成本核算可以提高起的财务管理能力,让企业能够了解企业在运行流通过程中的资金流转情况,可以看出企业成本核算系统对企业的重要性。不过,目前在市场上的财务软件做得比较成熟的成本核算系统还不是很多,同时不同的企业的成本核算方式不同,需要实际根据公司的生产类型建立不同的企业成本核算系统设计。本文就从成本核算系统的相关概念及存在的问题出发,对企业成本核算系统的设计进行分析。
The main objective of the enterprise is profitability. The enterprise cost accounting is a part of the enterprise accounting. Through the cost accounting of the enterprise, the financial management ability can be improved so that the enterprise can understand the capital turnover of the enterprise during the operation circulation. The importance of business costing system to the business. However, currently there are not many mature costing systems for financial software in the market, and different enterprises have different cost accounting methods. Therefore, different cost accounting system designs need to be established based on the company’s production type. This article starts from the related concepts and existing problems of cost accounting system, and analyzes the design of cost accounting system.