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我国经济的快速发展,推动了市场经济环境的变化,企业开始对今后的发展方式、战略手段等进行重视,不断的对原本经济利益最大化的思想进行完善,使得企业的综合竞争水平和实力都得到了明显提升,而在此种背景下企业成本核算的作用被激发了出来,因此对成本核算在企业经营过程中的良好应用进行探讨是非常必要的。文章对企业运营过程中成本核算在会计核算中的应用进行分析,希望能够更好的推动企业各项水平的提升。
The rapid economic development in our country has promoted the changes in the market economy. Enterprises began to attach importance to the future development methods and strategic means, constantly improved the original idea of maximizing economic benefits, and made the overall competitive level and strength of the enterprises Has been significantly improved, and in this context the role of business costing has been stimulated out, so the cost accounting in the business process of the good application of the discussion is very necessary. The paper analyzes the application of cost accounting in accounting in the course of business operation, hoping to promote all levels of business improvement.