成本会计在企业内部审计中的应用与优化

The Application and Optimization of Cost Accounting in Internal Audit of Enterprises

成本会计与内部审计在企业发展中具有防范风险的重要作用。在激烈的市场竞争中,只有合理地降低生产成本,做好企业成本核算,提高企业利润水平,才能实现企业的可持续发展。因此,企业离不开成本会计,企业会计的内部审计作用在企业可持续发展中的作用凸显。虽然成本会计与内部审计的职能不同,但它们在工作内容方面存在一定的相关性。成本会计在内部审计中的应用是企业生产经营中重要的表现。在实际生产过程中,成本会计在企业内部审计中越来越重要,但二者在双向互动中也存在一些问题。总结成本会计在企业内部审计中的重要性,从会计成本核算和会计人员两方面分析成本会计在企业内部审计中存在的问题,可为成本会计在企业内部审计中的应用与优化的研究奠定基础,为树立成本会计对内部审计的重视意识,保证成本会计在内部审计内容中的全面性等提供可以借鉴的路径。

Cost accounting and internal auditing play an important role in preventing risks in the development of enterprises.In the fierce market competition,it is necessary to continuously and reasonably reduce production costs,do a good job in enterprise cost accounting,and improve enterprise profit levels in order to achieve sustainable development of the enterprise.Therefore,enterprises cannot do without cost accounting,and the role of internal audit in the sustainable development of enterprises is highlighted.Although the functions of cost accounting and internal audit are different,they have a certain correlation in terms of job content.The application of cost accounting in internal auditing is an important manifestation of enterprise production and operation.In the actual production process,cost accounting is becoming increasingly important in internal auditing of enterprises,but there are also some problems in the two-way interaction between the two.Summarizing the importance of cost accounting in internal enterprises,analyzing the problems of cost accounting in internal auditing from the perspectives of accounting cost accounting and accounting personnel,can lay the foundation for the application and optimization of cost accounting in internal auditing,establish awareness of cost accounting’s importance in internal auditing,and provide a reference path for ensuring the comprehensiveness of cost accounting in internal auditing content.