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企业在生产经营过程中,其成本核算和管理对于企业的长远发展具有十分重要的影响。制造业企业做好成本核算和管理可以减少许多不必要的损失,实现资源的优化配置,提高企业经济效益。本文主要就制造业成本管理、我国目前制造业成本核算和管理过程中存在的问题以及关于如何加强制造业的成本核算和管理进行了分析探讨,旨在促进我国制造业企业的成本核算和管理体系更上一个台阶,实现企业经济效益的最优化。
In the process of production and operation, the cost accounting and management of the enterprise has a very important influence on the long-term development of the enterprise. Manufacturing enterprises do cost accounting and management can reduce many unnecessary losses, optimize the allocation of resources and improve the economic efficiency of enterprises. This article mainly analyzes manufacturing cost management, the existing problems in manufacturing cost accounting and management in our country, as well as the cost accounting and management on how to strengthen the manufacturing industry, aiming to promote the cost accounting and management system of manufacturing enterprises in our country To a higher level, to achieve the optimization of economic efficiency of enterprises.