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在当前企业的经营和发展中,成本核算作为评价企业经营现状的一项重要指标,能够真实、准确的将企业各项业务的开展情况反映出来,而成本管理则是依据成本核算的结果,对企业当前的现有资源进行优化配置,使企业能够以最低的成本获取最大的经济效益和社会效益。成本核算和成本管理是企业发展壮大的重要依据,因此对二者实施有效改革至关重要,现代企业的有关部门应该对此有有效的应对措施。
In the current operation and development of enterprises, costing as an important indicator to evaluate the status quo of an enterprise can truly and accurately reflect the development of various businesses in the enterprise. Cost management is based on the result of cost accounting. Enterprises optimize the current allocation of existing resources, so that enterprises can get the lowest cost of maximum economic and social benefits. Cost accounting and cost management are the important bases for the development and growth of an enterprise. Therefore, it is very important for them to carry out effective reforms. The relevant departments of modern enterprises should have effective countermeasures against them.