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浅谈企业成本核算中存在的问题及对策
引用本文:何淑华. 浅谈企业成本核算中存在的问题及对策[J]. 中国对外贸易(英文版), 2011, 0(14)
作者姓名:何淑华
作者单位:黑龙江省阎家岗农场供电局
摘    要:成本核算是成本管理工作的重要组成部分,以会计核算为基础,以货币为计算单位,成本核算的正确与否直接影响企业的成本预测、计划、分析、考核和改进等控制工作.本文通过分析企业成本核算中存在的问题,建议性的提出解决问题的有效对策.

关 键 词:企业  成本核算  问题  对策

talking about enterprise cost accounting in the problem of existence and countermeasure
Shuhua He. talking about enterprise cost accounting in the problem of existence and countermeasure[J]. China's Foreign Trade, 2011, 0(14)
Authors:Shuhua He
Abstract:cost is the cost management an important part of the work,to the accounting basis,based on the currency as the calculating unit,cost accounting is correct or not directly affect the enterprise cost forecast,plan,analysis,evaluation and improvement of such control.Based on the analysis of the enterprise cost accounting existing problems,suggestions of solving the problems of the effective countermeasure.
Keywords:enterprise cost accounting problems and Countermeasures  
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