化工企业材料成本会计核算管理方法研究

Research on Management Method of Material Cost Accounting in Chemical Enterprises

成本核算作为化工企业管理中的重要组成部分,能够给化工企业后期经营决策提供参考依据,有利于化工企业进一步的发展。在化工企业总成本中,材料成本有着较为重要的作用,能够决定着产品的定价,所以研究材料成本会计核算管理方法对于企业的发展是大有用处。通过对成本核算的理解,了解材料成本核算的目的,发现当前我国在化工企业材料成本会计核算管理方法上存在诸多不足,这些不足导致化工企业降低自身的竞争力,得不到较好的发展。所以必须对这些问题进行解决,分析出提高化工企业材料成本会计核算管理的措施,提高材料成本会计核算的精确度,对材料成本会计核算进行分析,得出有利于企业发展的策略,让化工企业能够获得更多的效益,从而为我国经济建设贡献出更多的力量。

Cost accounting,as an important part of the management of chemical enterprises,can provide reference for the later decision-making of chemical enterprises,which is conducive to the further development of chemical enterprises.In the total cost of chemical enterprises,material cost has a more important role and can determine the pricing of products.So it is very useful for the development of enterprises to study the management method of material cost accounting.Through the understanding of cost accounting and understanding the purpose of material cost accounting,it is found that there are many shortcomings in China's material cost accounting management methods in chemical enterprises.These shortcomings have led chemical companies to reduce their own competitiveness and not get better development.Therefbre,we must solve these problems,analyze the measures to improve the accounting management of material costs of chemical enterprises,improve the accuracy of material cost accounting,analyze the material cost accounting,and draw a strategy that is conducive to the development of enterprises,so that chemical companies can get more benefits,and thus contribute more power to China's economic construction.