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来源:百度文库 编辑:高考问答 时间:2024/05/09 06:22:41
成本会计作为现代企业会计的一个分支,其出发点和最终目的是为企业管理服务,即通过成本核算提供相关的成本信息,最大限度地满足企业经营决策及日常管理的需要。我国地域辽阔,各地经济发展极不平衡,不同企业面临的产品制造技术、市场竞争环境等差异很大,采用单一的成本核算模式提供的成本信息已不能满足企业管理的需要,因此,我国企业应采用新的成本核算模式。

成本管理是实现企业财务目标――利润最大化的主要手段之一,成本核算与成本预测、成本计划、成本控制、成本分析和成本考核有机构成了成本管理系统。组织好成本核算,对全面提高企业管理水平,落实企业各部门经济责任制,提高企业经济效益,有很大的推动作用。在竞争日趋激烈的市场经济环境中,成本管理工作显得尤为重要,应对目前施工企业工程项目成本核算问题作一粗浅研究,以求对实际工作起到一定的指导作用。

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Cost accounting took a modern enterprise accountant's branch, its starting point and the final goal are serves for the business management, namely provides the correlation through the cost accounting the cost information, maximum limit satisfies the enterprise to manage policy-making and the daily management need. Our country vast in territory, each place economy development is not extremely balanced, the different enterprise faces product difference and so on manufacture technology, market competition environment is very big, uses the cost information which the sole cost accounting pattern provides not to be able to satisfy the business management the need, therefore, our country enterprise should use the new cost accounting pattern.
The cost management is realizes one of enterprise finance goal □D □D profit maximization main methods, the cost accounting and the cost forecast, the cost plan, the cost control, the cost analysis and the cost inspection organically constituted the cost management system management system. The organization good cost accounting, to comprehensively raises the business management level, the realization enterprise various departments economical responsibility system, enhances the enterprise economic efficiency, has the very big impetus function. In the competition intense market economy environment, the cost supervisory work appears day by day especially importantly, should construct the enterprise engineering project cost accounting question to at present to do a shallow research, in order to practical work to certain instruction function.