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成本不仅仅是企业费用的结转科目,更可以通过控制策略使其成为企业增加核心竞争力的重要手段。在当前大多产品都供大于求的市场背景下,企业应转变思路,通过精细化成本核算,减少企业成本支出,建立成本优势,进一步塑造企业营销优势。本文就大型企业成本核算与成本管理的内容进行浅述,然后重点论述了当今我国大型企业在实施成本核算与成本管理方面时存在的主要问题,接着分析问题产生原因并有针对性的根据笔者观点提出参考建议。
The cost is not only the carry-over subjects of the enterprise expenses, but also can make it an important means for enterprises to increase their core competitiveness through control strategies. In the current market situation where most products are oversupplied, enterprises should change their mindset, refine their cost accounting, reduce their cost and establish cost advantages to further shape their marketing advantages. In this paper, the contents of cost accounting and cost management of large enterprises are briefly discussed, and then the main problems existing in the implementation of cost accounting and cost management of large enterprises in our country are mainly discussed. Then the causes of the problems are analyzed and targeted according to the author’s point of view Proposed reference.