对于企业成本进行核算,不仅可以使企业对各种资源都能有效加以利用,而且对于企业的效益加以提高,核心竞争力的增强都有着至关重要的作用。以往传统的成本核算方式显而易见并不先进,这使企业在对成本费用进行分配的过程里出现很多令人烦扰的问题。企业若想让产品利润实现最大化,势必要对成本费用进行有效的合理分配。本文通过对企业成本进行核算过程里控制成本费用的弊端进行扼要分析,并针对此问题提出相关的解决对策,从而为实现企业成本的合理分配提供理论借鉴和研究基础。 Accounting for the cost of the enterprise not only enables the enterprise to effectively utilize various resources, but also plays an important role in enhancing the efficiency of the enterprise and enhancing the core competitiveness. In the past, the traditional method of cost accounting is obviously not advanced, which has caused many annoying problems in the process of allocating costs and expenses. Enterprises want to maximize the profits of the product, it is bound to cost-effective and reasonable allocation. In this paper, the shortcomings of controlling the costs and expenses in the process of accounting for the cost of a company are briefly analyzed. Relevant solutions to this problem are put forward, so as to provide theoretical reference and research basis for the rational allocation of the cost of the enterprise.