价值工程原理对成本会计管理的启示

The Enlightenment of Value Engineering Principle to Cost Accounting Management

成本会计管理在企业经营与发展中具有重要作用。通过对价值工程原理及其内涵的分析,确定了其对成本会计管理具有指导和启示作用。结合传统成本会计存在的不足,提出全过程、全方位成本管理以及成本会计向管理会计进行功能改进的思路和建议,为企业财务管理的改进提供一定的借鉴和启示。

Cost accounting management plays an important role in enterprise management and development. Through the analysis of value engineering principle and its connotation, it has established its guiding and enlightenment function to cost accounting management. Therefore, combined with the shortcomings of traditional cost accounting, this paper puts forward the whole process and all-round cost management, and provides ideas and suggestions for cost accounting to realize the function improvement of management accounting. This has certain reference and inspiration to the improvement of enterprise financial management.