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有效的成本核算有利于促进企业的良好发展。文章对成本核算的内容进行探讨,并分析了现阶段企业成本核算中存在的一些问题,探讨了加强成本核算的途径。
Effective cost accounting is conducive to promoting the good development of enterprises. The article discusses the content of cost accounting, and analyzes some problems existing in enterprise costing at the present stage, and discusses ways to strengthen cost accounting.