| 浅析企业成本管理存在的问题及对策——基于新会计制度视角分析 |
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| 引用本文： | 张红瑞.浅析企业成本管理存在的问题及对策——基于新会计制度视角分析[J].中小企业管理与科技,2021(8). |
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| 作者姓名： | 张红瑞 |
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| 作者单位： | 河北航华金刚石制品有限公司 |
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| 摘 要： | 针对会计行业新变化,国家针对我国经济发展新特征对会计制度作出了诸多方面的调整。新会计制度的实施对于企业成本管理工作而言必然会带来巨大的挑战与影响。论文以新会计制度对企业成本管理的新规定作为切入点,剖析新会计制度下企业成本管理存在的问题,最后提出优化企业成本管理的具体对策。
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| 关 键 词： | 成本管理 新会计制度 会计核算 经济效益 |
Analysis of the Problems Existing in Enterprise Cost Management and Countermeasures--Based on the Perspective of New Accounting System |
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| ZHANG Hong-rui.Analysis of the Problems Existing in Enterprise Cost Management and Countermeasures--Based on the Perspective of New Accounting System[J].Management & Technology of SME,2021(8). |
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| Authors: | ZHANG Hong-rui |
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| Institution: | (Hebei Hanghua Adamas Products Co.Ltd.,Shijiazhuang 050000,China) |
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| Abstract: | In view of the new changes in the accounting industry,the state has made many adjustments to the accounting system according to the new characteristics of China's economic development.The implementation of the new accounting system will inevitably bring great challenges and influence to the enterprise cost management.This paper takes the new regulations of the new accounting system on enterprise cost management as the starting point to analyze the problems existing in enterprise cost management under the new accounting system.Finally,the paper puts forward the specific countermeasures to optimize the enterprise cost management. |
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| Keywords: | cost management new accounting system accounting economic benefits |
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