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所谓现代的企业生产成本核算内控,是指根据事先制定的生产消耗定额和产品生产计划,从而对产品生产成本加以有效控制。现在的企业非常重视生产成本核算内控,因为通过有效的对产品消耗定额的考察以及对成本计划落实情况的准确分析,进而推动企业管理和生产方式的改革,可以最终实现企业生产成本的大幅度降低。企业的一项常规性的并且是企业财务工作及相关业务工作的重点工作内容便是加强生产成本管理、规范生产成本核算的过程。
The so-called modern enterprise production cost accounting internal control, is based on pre-established production consumption quotas and product production plans, so as to effectively control the cost of production. Now enterprises attach great importance to the internal control of production cost accounting, because through an effective study of product consumption quotas and the accurate analysis of the implementation of cost planning, and then promote the reform of enterprise management and production methods, and ultimately reduce the production costs of enterprises . A regular enterprise and enterprise financial work and related business work is the focus of work to strengthen production cost management, standardize the production cost accounting process.