在企业经济管理中,实施成本核算就是对其生产经营中的成本消耗实施有效的控制和计算,以能够降低企业经营成本,促进企业经济效益的提高。下面本文就对成本核算在企业经济管理中的重要作用进行探讨。 In the economic management of enterprises, the implementation of cost accounting is the implementation of effective control and calculation of the cost of its production and operation in order to reduce operating costs and promote economic efficiency. The following article on the cost accounting in the enterprise economic management of the important role to be explored.