近年来,我国经济发展得十分迅速,这使得各行各业间的竞争也越来越激烈。由于企业的目标是提高企业的经济效益,所以会计的成本核算是十分重要的。企业的会计成本核算对企业的竞争力提升、企业的成本投入以及控制有着很大的影响。所以,文章针对企业会计成本核算中出现的问题进行了简要分析,并给出解决的策略。随着经济的不断发展,经济全球化进程的不断加快,市场的竞争越来 In recent years, China’s economy has developed very rapidly, making the competition among all walks of life more and more fierce. As the goal of the enterprise is to improve the economic efficiency of the enterprise, accounting cost accounting is very important. The accounting of enterprises accounting for the competitiveness of enterprises to enhance the cost and control of enterprises have a great impact. So, this article has carried on the brief analysis to the problems appearing in the enterprise accounting cost accounting, and gives the solution strategy. With the constant development of the economy and the continuous acceleration of the economic globalization, the market competition has come