会计成本核算隶属企业经营管理活动中的有机构成部分。从字面上来理解,企业的会计成本就是企业为了寻求利润最大化而进行的管理活动。伴随时代的飞速发展,会计的成本核算模式也在持续进化,而在被大部分人认可的时候,也衍生了一些问题。而通过对企业会计成本核算的问题进行研究,并制定解决措施尤为关键。 Accounting cost accounting under the business management activities of organic components. Literally, the accounting cost of an enterprise is the management activity that an enterprise undertakes to maximize profits. With the rapid development of the times, the cost accounting model of accounting has also continued to evolve, and when recognized by most people, some problems have also arisen. However, it is particularly crucial to study the issue of accounting for the accounting of enterprises and formulate solutions.