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随着知识经济和市场经济时代的到来,工业企业的生存环境越来越复杂,市场竞争也更加激烈。工业企业想提高产品竞争力,在市场交易中占据明显优势,就要大力控制生产成本,而建立完善、科学、有效的成本内控机制是提高利润的重要方式,也是增强经济效益的坚实保障。本文在阐述成本核算中内控特点和流程的基础上,分析企业控制生产成本时出现的问题,并研究和探索完善内部控制的策略和措施。
With the advent of knowledge economy and market economy era, the survival environment of industrial enterprises is more and more complicated and market competition is more fierce. If an industrial enterprise wants to enhance its product competitiveness and occupy a distinct advantage in the market transactions, it must vigorously control its production costs. Establishing a sound, scientific and effective cost control mechanism is an important way to increase profits and a solid guarantee for enhancing economic efficiency. Based on the characteristics and processes of internal control in cost accounting, this paper analyzes the problems that enterprises face when controlling the production cost and studies and explores the strategies and measures to improve internal control.