企业成本核算问题研究 (3)

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一、企业成本核算的重要性····································2

二、企业成本核算存在的问题··································2

（一）企业成本核算的信息不真实······························2

（二）企业内部成本核算的环节不协调··························2

（三）企业内部成本核算混乱··································3

1、企业管理者不重视成本核算制度····························3

2、财务人员管理松散········································3

3、企业成本核算方法不科学··································3

三、解决企业成本核算的方法·································3

（一）实行电算化核算成本····································3

（二）协调企业成本核算的环节································4

（三）健全企业内部成本核算制度······························4

1、加强企业管理人员对成本核算制度的重视·····················4

2、加强成本会计人员的管理···································4

3、根据企业自身特点选择合适的成本核算方法···················4

参考文献····················································5

企业成本核算的重要性

成本核算是按照国家有关规定、规则和企业管理的要求，在生产经营环节计算实际成本和相应的会计处理，以提供真实的、有用的成本信息。企业经营管理的重要内容之一是成本核算，成本核算是成本管理工作的重要组成部分，它是将企业在生产经营工程中发生的各种耗费按照一定的对象进行分配和归集，以计算