论文部分内容阅读
现阶段,在我国市场经济体制不断完善和全球经济化一体化进程不断加快的背景下,各企业之间的竞争越来越激烈,我国企业要在竞争中占有优势,那么就必须完善企业成本的核算与控制,在保证企业产品质量的前提下降低产品成本,提升企业的盈利能力。而当前很多企业成本核算与控制的现状并不乐观,仍存在一些问题和不足。本文将深入分析当前企业成本核算与控制所存在的的问题,并有针对性地提出有效解决存在问题的建议。
At this stage, under the background of the constant improvement of the market economy system in our country and the acceleration of the process of globalization of the global economy, the competition among enterprises is becoming more and more fierce. Enterprises in our country have to take advantages in the competition, and then we must perfect the enterprise cost Accounting and control, under the premise of ensuring product quality, reduce product costs and enhance the profitability of enterprises. At present, many enterprises are not optimistic about the status of cost accounting and control. There are still some problems and deficiencies. This article will analyze in-depth the problems existing in the current enterprise costing and control, and put forward some suggestions to effectively solve the existing problems.