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自21世纪以来,全球都迈入了飞速发展的时期,在这个全新的经济环境中,作为企业经济发展过程中的生活因子,成本会计的重要性也越来越突出。目前,由于市场经济以及企业环境的不断改变,成本会计工作的内涵以及对外的延伸也在不断的变化,同时它的方式和内容与往日有较大的区别。加强对企业成本会计的现代发展理念的认识,并在现代发展理念的前提条件下,利用现代化的成本核算手段,最大程度的提升成本会计的质量和水平,这样才能有效的保障在市场经济环境下企业能够获得健康、稳定的发展,本文对影响企业成本会计发展的因素进行了深入的分析和研究,并详细阐述了促进企业成本会计发展的有效措施,从而为我国的成本会计工作的发展提供可靠的理论基础。
Since the 21st century, the world has entered a period of rapid development. In this new economic environment, cost accounting has become more and more important as a living factor in the economic development of an enterprise. At present, due to the continuous changes of market economy and business environment, the connotation of cost accounting work and its external extension are constantly changing. At the same time, its methods and contents are greatly different from those of the past. Strengthen the understanding of the modern concept of cost accounting for enterprises and make use of modern cost accounting methods to maximize the quality and level of cost accounting under the prerequisite of the concept of modern development so as to effectively safeguard the market economy under the conditions of a market economy Enterprises can get healthy and stable development. This article has carried on the thorough analysis and the research to the factors that affect the cost accounting of the enterprise, and elaborates the effective measures to promote the development of cost accounting in detail, so as to provide reliable for the development of the cost accounting in our country The theoretical basis.