成本核算和成本控制存在的问题及改进思路

Cost accounting and cost control problems and improving concepts

介绍了成本核算与成本控制的概念及重要性,针对成本核算与成本控制中存在的问题,从革新成本管理理念、增强员工成本管理意识、推行成本核算与成本控制的科学化与先进化技术等方面,提出了改进成本核算和成本控制工作的策略。

The paper introduces concepts and importance of cost accounting and cost control. In light of cost accounting and cost control problems,starting from aspects of reforming cost management concept,enhancing staff cost management consciousness,and promoting scientific and advanced cost accounting and cost control technologies,it puts forward strategies of improving cost accounting and cost control.