中小企业成本核算问题及其改进与优化

Cost accounting of small and medium enterprises and its improvement and optimization

近年来,随着经济的不断发展,市场经济中的各个企业都迅速壮大起来,企业之间的竞争力也日趋激烈。各企业如何在当今社会竞争中处于不败地位,是各企业的当务之急。然而,成本问题是其根本,所以,企业要学会降低企业的生产成本进而不断提高其利润。要降低企业的生产成本,首先,要处理好成本核算。成本核算是中小企业成本管理中一个至关重要的环节。然而,当下中小企业在成本核算这一方面存在着诸多问题,影响着企业的正常发展。文章将会对以往成本核算中发生的问题进行总结,通过对这些问题的仔细研究、分析,进而来找出相应的解决对策,来使其进一步得到完善。

In recent years,with the continuous development of economy,each enterprise in the market economy grows rapidly,the competition between enterprises is becoming increasingly fierce.How the enterprises in the competition in an invincible position,is the top priority of the enterprise in the current social.However,the problem is that it is the fundamental,so the enterprise should learn to reduce production costs and continue to increase profits.To reduce the production cost of enterprises,first to deal with the cost accounting.Cost accounting is an important link of cost management in small and medium enterprises.However,there are a lot of problems in the cost accounting of small and medium enterprises in the present,which affect the normal development of the enterprise.This article will summarize the problems occurred in the past,through careful study and analysis of these problems,and to find out the corresponding countermeasures to further improve.