摘要
随着市场经济的发展与进步,成本核算成为众多企业增强核心竞争力、优化经营管理机制的有效措施。然而,现阶段一些企业在成本核算工作中缺少必要的信息化技术,导致企业难以应对信息化发展带来的问题,其成本核算经常出现错误和疏忽,不利于企业的良性发展。文章详细分析了我国制造业企业成本核算工作中的优势与劣势,并提出了相应的解决策略,旨在为制造业企业和技术人员提供借鉴与参考,助力我国制造业良性发展。
With the development and progress of the market economy,cost accounting has become an effective measure for many companies to enhance their core competitiveness and optimize their management mechanisms.However,at the present stage,lacking the necessary information technology in cost accounting,enterprises can hardly cope with the social background of informatization,so errors and negligence often occur in cost accounting,which is not conducive to the healthy development of enterprises.This paper analyzes in detail the advantages and disadvantages of cost accounting in China's manufacturing enterprises,and proposes feasible methods to solve the problems,aiming to provide reference for manufacturing enterprises and technicians,and then help the healthy development of China's manufacturing industry.
出处
《当代会计》
2021年第16期143-145,共3页
Contemporary Accounting
关键词
制造业企业
成本核算
信息化
Manufacturing enterprises
Cost accounting
Informatization