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对工业企业来说,成本项目规模大、种类多,核算体系复杂,成本核算一直是工业企业财务管理乃至整个企业管理的重点。目前我国很多工业企业疏于对成本的控制与管理,成本管理水平的低下造成会计信息失真、竞争力下降。本文从工业企业加强成本核算的重要性出发,分析当前核算体系中存在的问题,重点提出优化成本核算的对策建议。
For industrial enterprises, the cost of large-scale projects, many types of accounting system is complex, cost accounting has been the financial management of industrial enterprises and even the focus of corporate governance. At present, many industrial enterprises in our country neglect to control and manage the cost, and the low level of cost management causes the distortion of accounting information and the decrease of competitiveness. Based on the importance of strengthening cost accounting in industrial enterprises, this paper analyzes the existing problems in current accounting system and puts forward some countermeasures and suggestions on optimizing cost accounting.