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现在的企业就是以最小的成本,创造最大的效益。所以,降低企业成本是很重要的。成本控制已变得不可或缺。本文首先对企业管理中存在的问题进行分析,然后介绍了如何正确处理材料费用的成本问题及其材料费用的核算方法;职工薪酬的会计核算以及生产费用在产成品和半成品间的分配问题;根据不同的计算方法核算在产品所耗费材料费用问题。根据成本会计在企业中存在问题提出了相应的对策,并总结观点简述今后任务。
Now the business is to minimize the cost and create the greatest benefits. Therefore, it is very important to reduce the cost of the enterprise. Cost control has become indispensable. This article first analyzes the existing problems in the enterprise management, and then introduces how to deal with the cost of the material cost and how to calculate the material cost; the accounting of the employee’s salary and the distribution of the production cost between the finished product and the semi-finished product; Different calculation methods to calculate the cost of materials consumed in the product. According to the problems of cost accounting in the enterprise, the corresponding countermeasures are put forward, and the viewpoint summarizes the future tasks.