完善陶瓷企业成本核算的思考

Thoughts on Improving the Cost Accounting of Ceramic Enterprises

陶瓷是最直接地融入到现代人的理性生活中的具有审美感的物品,因此在当今人们对美好生活向往的新时代,这会极大地推动陶瓷行业的繁荣和发展。但陶瓷企业成本核算中出现的问题,严重影响着陶瓷行业的高质量发展。笔者从陶瓷企业成本核算存在的问题及成因出发,提出了完善陶瓷成本核算的实现路径。

Ceramics are most directly integrated into the rational life of modern people with their aesthetic perception. In today's new era of people's longing for a better life, the ceramic industry's great prosperity and great development have been greatly promoted. However, the problems arising from the cost accounting of ceramic enterprises have seriously affected the high-quality development of the ceramic industry. Based on the problems and causes of cost accounting in ceramic enterprises, this paper puts forward the realization path of perfecting ceramic cost accounting.