论民营大中型生产企业成本会计控制

On the cost accounting control of large and medium-sized private production enterprises

现代经济的高速发展以及市场环境的日新月异对民营大中型生产企业的发展提出了更高的要求,民营大中型生产企业要想获得更多的竞争优势,必须要重视企业的成本会计控制。文章对成本会计的概念、成本会计控制的特点以及民营大中型生产企业在成本会计控制方面存在的问题一一进行了论述,并对存在的问题提出了针对性的解决建议,力求为民营大中型生产企业在成本会计控制方面的创新提供一定的参考。

The rapid development of modern economy and the rapid development of market environment put forward higher requirements for the development of large and medium-sized private production enterprises,private large and medium-sized production enterprises in order to gain more competitive advantage,we must pay attention to the cost accounting control of enterprises.Article from the concept of cost accounting.The characteristics of cost accounting control and the problems of private large and medium-sized production enterprises in cost accounting control are discussed,and the problems are put forward for the specific solution,and strive to provide some reference for the innovation of private large and medium-sized production enterprises in cost accounting control.