在工业发展的过程中,对工业企业的成本进行核算是非常重要的,对成本进行核算能够提高对于成本的掌控程度,保证企业的经济效益。由于工业企业的市场竞争比较激烈,所以必须不断地对其核算体系进行建立和完善,做好成本的管理工作,保证企业的活力,从而提高企业在市场竞争中的竞争力。 In the process of industrial development, accounting for the cost of industrial enterprises is very important, accounting for costs can increase the degree of control over costs and ensure the economic efficiency of enterprises. Due to the fierce market competition in industrial enterprises, it is necessary to constantly establish and perfect its accounting system, manage cost effectively, ensure the vitality of enterprises, and enhance the competitiveness of enterprises in market competition.