如何有效加强工业企业成本会计核算与管理探析

当今时代中,经济迅速发展,一个企业想要得到长远的发展,就需要在企业各个方面的管理上展现出更加进步的倾向,以成本管理为例,一个企业需要具备良好的管理能力,才能够使得企业的成本核算更加精准,从而达到对成本的控制。对于企业的管理人员来说,对于成本的准确核算能够帮助他们针对企业发展中的实际问题进行正确决策,对企业发展中呈现的问题也有更加直观地展现。因此,企业中的成本核算与管理非常重要。本文针对具体问题进行讨论,旨在为企业发展提出一些建议。

成本会计在企业管理中的作用探析

随着科学技术的进步，成本会计技术手段与方法不断更新，应用范围也不断拓展。同时，现代企业为了适应全球化的发展，对成本控制也开始投入更多的精力。就成本会计在现代企业中的管理运用做一下分析。

Accounting Framework to Measure the Environmental Costs and Disclosed in Industrials Companies Case Study of Societe Cement Hamma Bouziane （SCHB） in Constantine

Accounting, being an integrated information system, is not merely influenced by its environment, but also affects environment as well, due to its crucial role in generating the necessary information to decision-makers. It has two main pillars： measuring and declaring the costs that result from the activities of companies, especially industrial companies because they affect the environment. Therefore, the objective of this research is to investigate how well industrial companies are committed to measuring their environmental duties and declaring them in their balance sheets. This topic will be developed over two parts： scientific basis of environmental costs and accounting; environmental measuring and disclosure.