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财政部2013年8月印发了《企业产品成本核算制度(试行)》,并于2014年1月1日起在大中型企业实施。这是加强企业成本管理,促进企业降本增效和可持续发展的重大举措。本文针对冶金固废综合利用企业成本核算中存在的问题,结合该制度进行分析并提出解决对策。
The Ministry of Finance issued “Enterprise Product Cost Accounting System (Trial)” in August 2013 and implemented it in large and medium-sized enterprises as of January 1, 2014. This is a major move to strengthen cost management of enterprises and promote cost reduction, efficiency and sustainable development of enterprises. In this paper, metallurgical solid waste comprehensive utilization of corporate cost accounting problems, combined with the system analysis and propose solutions.