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软件企业本质上是一种科技型企业,是以现代的科学技术为核心的,是新经济时代的一个重要标志。但是软件企业的成本核算方法在软件企业发展的过程中呈现出较多的弊端和不适应状态,需要及时的结合新经济时代的特征,以及软件企业发展的需要对的其成本核算的方式方法进行改进。本文主要通过分析软件企业成本核算存在的问题,探讨、软件企业成本核算的改进策略,旨在为软件企业在社会主义市场经济环境中的发展提供参考。
Software enterprise is essentially a science and technology enterprise, which takes modern science and technology as the core and is an important symbol of the new economic era. However, the cost accounting methods of software enterprises present more drawbacks and incompatibilities in the process of software enterprise development. They need to combine the characteristics of the new economic times and the cost accounting methods of the needs of software enterprises in time Improve. This paper mainly analyzes the existing problems of software cost accounting, discusses the improvement tactics of software cost accounting, and aims to provide a reference for the development of software enterprises in the socialist market economic environment.