中小企業(yè)成本核算存在問題與對策(存儲版)
【正文】 financial and human resources, the internal basic systems such as containment system, audit system, financial and inventory system, cost accounting system, financial revenue and expenditure approval system and so on, are generally inplete in manufacturing enterprise. Additionally, both the weak basic accounting work and the inaccurate accounting information make the current situation of cost accounting not optimistic and need to be improved and perfected. Since whether the cost accounting is accurate or not will directly affect the management of the manufacturing enterprise such as cost forecast, plan, analysis, evaluation and improvement and so on, and also will have great influence on the cost strategically decision and managerial decision, this school year paper is to analyses the problems existing in the cost accounting of the small medium enterprise and draw a conclusion.Key Words: Small medium enterprises cost accounting problems conclusion成本是企業(yè)產(chǎn)品定價的重要依據(jù)，也是企業(yè)競爭優(yōu)勢的來源。加強(qiáng)企業(yè)的成本核算，完善企業(yè)的成本核算制度，能促進(jìn)中小企業(yè)的持續(xù)發(fā)展，提高其經(jīng)營績效，對于實現(xiàn)整個社會效率的提高具有持久的意義。目前我國98%以上企業(yè)屬于中小企業(yè)。因此，為了適應(yīng)日趨激烈的市場競爭，我們必須看到我們中小企業(yè)在產(chǎn)品成本核算與管理中存在的問題。（三）成本管理責(zé)任不明雖然每個項目都有一個成本目標(biāo)，但具體到某個部門，卻不了解自己所在層次的目標(biāo)及其在成本管理中的作。（六）成本分配方法簡單現(xiàn)階段，我國絕大多數(shù)中小企業(yè)成本核算采用實際成本法，而較少采用計劃成本法、標(biāo)準(zhǔn)成本法以及作業(yè)成本法。成本管理應(yīng)上升到企業(yè)生產(chǎn)全過程、全方位以及全員的高度。強(qiáng)化會計職業(yè)道德教育，使會計人員真正做到愛崗敬業(yè)、遵紀(jì)守法、不做假賬。三是企業(yè)的成本管理的內(nèi)容片面，對成本管理內(nèi)容的認(rèn)識仍然局限于傳統(tǒng)觀念。，建立良
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