成本核算方法在制造企业的运用摘 要成本核算方法在国内外一直都备受关注和研究，因为它是企业发展路上的指明灯，它是企业成长背后的顶梁柱，它对企业的未来有着重要影响。我国制造业企业现阶段普遍存在运用的成本核算方法不够科学、合理的问题，面对日益激烈的市场竞争压力，优化成本核算方法，降低产品成本，提高经济效益，已经成为各制造业的当务之急。成本核算方法的运用，直接影响着企业产品的成本大小，既要做到保证产品质量，又想要尽可能使产品成本降到最低，从而能在同行业中占据优势，使经济效益达到最佳，保证企业的长远发展，这就需要制造业认清当前自身存在的问题，成本核算的范围是否足够宽远，成本原始数据是否准确，成本核算方法是否科学合理的吻合企业实际，财务核算人员是否专业，以及是否具备责任意识等，企业必须正视不足，深入探究，找到解决的办法并且能够加以行动。本文通过文献研究法、定型分析法，揭示出制造业的现状，分析目前我国制造企业普遍存在的问题，通过深入研究成本核算方法在电缆电线制造业、重型机械制造业和汽车制造业的运用，从而给出合理的建议措施，降低成本，提高市场竞争力和经济效益，促使企业的可持续健康发展。关键词：成本核算方法；制造企业；运用Application of Cost Accounting Method in Manufacturing PAGE \* MERGEFORMATIEnterprisesAbstractCost accounting method has always been concerned and studied at home and abroad, because it is the beacon on the road of enterprise development, it is the pillar behind the growth of enterprises, and it has an important impact on the future of enterprises.At present, the cost accounting method commonly used by manufacturing enterprises in China is not scientific and reasonable. In the face of increasingly fierce market competition pressure, optimizing cost accounting method, reducing product cost and improving economic efficiency have become the top priority of all manufacturing industries. The application of cost accounting method has a direct impact on the cost of enterprise products. It is necessary to not only ensure the quality of products, b...
