浅谈审计职能在成本管理中的作用

Brief Discussion on Effect of Audit Function on Cost Management

通过对成本管理控制过程和成本核算方面加大审计力度,及时发现成本管理控制中的漏洞和人为操纵现象,规范了内部控制制度,完善了成本管理制度,加强了成本核算的及时性、规范性和准确性,为正确的管理决策提供可靠的数据资料,使成本管理工作更加健康合理有序。

Through increasing auditing to cost management control process and cost accounting, loopholes and manipulation in the cost control management were timely found; internal control system was standardized; cost management system was perfected, timeliness, normative and accuracy of cost accounting was strengthened, which provided reliable data for the correct management decisions and made the cost management work more healthy and reasonable.