企业产品成本核算新旧制度比较

The Comparative Study on Cost Accounting System of Old and New Enterprise Products

本文在介绍成本核算制度基本内涵基础上,回顾了传统成本核算制度的发展历程,指明了新产品成本核算制度制定背景。通过比较新旧成本核算制度,总结出新制度突破之处及其优越性,同时也指出新制度在实施中尚存的不足之处并提出日后改进措施。通过对新产品成本核算制度全面分析解读,促进新制度在全国范围内实施,从而推进我国管理会计体系建设的步伐。

The development of the Industrial economic is based on the enterprise microeconomy of various industries and fields,while cost accounting system is a way to achieve business economic benefits through cost management,which is fundamental but significant.This essay introduces the basic connotation of cost accounting system,reviews the history of the conventional cost accounting system,and meanwhile points out the background of the constitution of new cost accounting system.The main contents of this essay are concluding the breakthrough and the superiority of the new system,and illustrating the drawbacks of the system.Moreover,the essay also mentions that how we improve our new system to make it better.Through the depth analysis of the new system,the essay successfully concluded that the new system will promote the system construction of Chinese management accounting and enhance the service of various fields of enterprises if the new system is implemented all over our country.