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面对当今激烈的市场竞争,如何使企业生产成本降低以及利润不断提高,进而提升中小企业的市场竞争力,是每个企业思考的问题。然而,企业会计成本核算是否科学、合理、准确,既关系着企业资源利用率以及成本投入,不仅影响企业的利润,更影响着企业的长远发展。本文首先分析了企业会计成本核算存在的主要问题,然后阐述了相应问题的具体解决方法。
Faced with today’s fierce market competition, how to reduce the production costs of enterprises and the continuous improvement of profits to enhance the market competitiveness of SMEs is a question that every enterprise should think about. However, whether the accounting of enterprise accounting is scientific, reasonable and accurate is not only related to the utilization rate of enterprise resources and the cost input, it not only affects the profits of enterprises, but also affects the long-term development of enterprises. This article first analyzes the main problems existing in the accounting of enterprise accounting, and then expounds the specific solutions to the corresponding problems.