企业成本核算主要指的是对企业经营过程中的所有消耗与企业取得的经济成果进行记录、对比、分析,是企业控制成本和提高经济成果的重要方法。将成本精细化管理应用于成本核算中,有利于合理控制、降低企业生产成本,提高企业的市场竞争力。本文则对成本核算中的精细化管理进行分析探讨。 Enterprise cost accounting mainly refers to all the consumption in the business process and business achievements made by the economic record, comparison, analysis, is an important way to control costs and improve economic performance. The cost of refined management applied to cost accounting, is conducive to reasonable control, reduce production costs, improve the market competitiveness of enterprises. This article analyzes and discusses the refined management in cost accounting.