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企业管理以财务管理为中心,财务则通过价值的确认、计量、记录和报告来提供企业财务状况和经营成果的信息资料。成本控制要求执行统一的成本开支范围、成本费用列支标准、项目责任成本限额、合理的管理措施,并严格准确及时地控制和核算施工过程中发生的各项支出,及时提供真实可靠的成本分析资料。文章主要进行责任成本的核算与控制研究,以便改善企业成本管理,真正起到降低成本、提高效益的目的。
Business management focuses on financial management while finance provides information on the financial position and operating results of the business through value recognition, measurement, recording and reporting. Cost control requires the implementation of a unified range of cost and expenditure, cost and expense criteria, project liability and cost limits, reasonable management measures, and strict and accurate control of the construction process in a timely manner and expenditures incurred in time to provide real and reliable cost analysis data. The article mainly studies the accounting and control of the responsibility cost in order to improve the cost management of enterprises and really play the role of reducing costs and improving efficiency.