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在市场经济逐步发展与社会不断进步下,企业所面临的竞争环境更加复杂,同时市场竞争也更为激烈。经济管理是企业在激烈的市场竞争中立于不败之地的基础,而成本核算是企业经济管理的重要组成内容。本文通过对企业经济管理中成本核算的概念与作用进行分析,总结现阶段企业成本核算中存在的问题,在此基础上探讨有效改进措施,以期为企业经济管理水平的提高与企业长远发展提供有力参考。
With the gradual development of the market economy and the continuous improvement of society, the competitive environment for enterprises is more complicated and the market competition is more fierce. Economic management is the basis for enterprises in an invincible position in the fierce market competition, and cost accounting is an important part of the enterprise’s economic management. Based on the analysis of the concept and role of cost accounting in the economic management of enterprises, this paper summarizes the problems existing in the cost accounting of enterprises at this stage, and on this basis, discusses effective measures to improve the level of economic management and long-term development of enterprises. reference.