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随着市场经济的不断发展,企业面临的市场竞争环境也日渐激烈,尤其是我国加入WTO以后,为我国企业带来更多发展机遇的同时,也产生了更为严峻的考验,我国企业要面临国际和国内市场竞争的双重压力,如何在激烈的市场竞争中站稳脚跟,并且获得更多的经济效益,是当前国内众多企业面临的首要问题。成本核算是当前企业经济管理中的重要手段,通过成本核算策略的有效运用,能够有效的提高企业的经济效益。本文就主要针对成本核算的相关问题进行探讨。
With the continuous development of market economy, enterprises are facing increasingly fierce market competition environment. Especially after China’s accession to the WTO, it has brought more opportunities for development for Chinese enterprises. At the same time, it also poses a more severe test for Chinese enterprises to face The dual pressures of international and domestic market competition, how to gain a foothold in the fierce market competition and obtain more economic benefits are the primary problems that many domestic enterprises are facing nowadays. Cost accounting is an important means in the current economic management of enterprises. Effective use of cost accounting strategies can effectively improve the economic benefits of enterprises. This article focuses on cost accounting related issues to be explored.