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企业的非会计成本在企业的预算管理和绩效管理过程中具有关键性的作用,虽然非会计成本因素给企业带来的损失是无形的,但是却不容忽视,其对企业未来的决策和发展具有重要的指导意义。所以,我们必须重视对企业中非会计成本问题的研究,关注非会计成本因素对企业管理和决策以及经济效益带来的影响,分析企业成本核算中忽视非会计成本存在的问题和漏洞,并提出相应的解决措施,促进企业长期稳定的发展。
The non-accounting cost of a company plays a key role in the process of enterprise’s budget management and performance management. Although the non-accounting cost is invisible to the enterprise, its non-accounting cost can not be neglected. It has the following effects on the future decision- Important guiding significance. Therefore, we must pay attention to the study of non-accounting cost in enterprises, pay attention to the impact of non-accounting cost factors on enterprise management and decision-making and economic benefits, and analyze the problems and loopholes in non-accounting costs in enterprise cost accounting Corresponding solutions to promote long-term and stable development of enterprises.