成本核算是成本会计最基础的工作,如果没有成本核算,成本的预测、决策、计划、控制和考核等各项工作都无法进行,企业应不断地加强成本核算工作。本文首先简述了成本核算的含义及内容,然后对成本核算中存在的问题进行了探讨,并提出了相应的解决建议。 Cost accounting is the most basic work of cost accounting. Without cost accounting, various tasks such as cost forecasting, decision-making, planning, control and examination can not be carried out. Enterprises should continue to strengthen cost accounting. This article first briefly describes the meaning and content of cost accounting, and then discusses the problems in cost accounting and puts forward corresponding solutions.