成本核算在企业管理中的地位分析摘 要近年来，随着我国市场经济的蓬勃发展，在给企业带来机遇的同时，也给企业带来了巨大的压力。企业可以通过加强成本核算，让管理者能够了解和掌握日常活动中发生的各项成本与费用进展情况，从而进行有效的成本控制和最大程度降低成本，提高企业的利润和企业竞争力；此外，加强成本核算可使企业资源利用率达到最大化，使企业在激烈的市场竞争中站稳脚跟和发展壮大。本文在归纳和总结已有的研究成果的基础上，阐述成本核算的概念与介绍成本核算常用的核算方法；通过分析企业内部、外部环境，发现成本核算的不足给企业管理造成的影响。最后，通过企业的盈利能力、偿债能力、管理者决策能力等方面去分析成本核算的作用以及在企业管理中的地位。关键词：成本核算；成本控制；企业管理IAnalysis of the Position of Cost Accounting in Enterprise ManagementAbstract In recent years, with the vigorous development of China's market economy, it has brought opportunities to enterprises, but also brought great pressure to enterprises. Enterprises can strengthen cost accounting, so that managers can understand and grasp the daily activities of the various costs and expenses of the progress, so as to carry out effective cost control and minimize costs, improve the profits and competitiveness of enterprises; So that enterprises in the fierce market competition to establish a foothold and develop. On the basis of summarizing and summarizing the existing research results, this paper expounds the concept of cost accounting and introduces the common accounting methods of cost accounting, analyzes the internal and external environment, and discovers the shortcomings of cost accounting. Finally, the role of cost accounting and the position of enterprise management are analyzed through the profitability, solvency and management decision-making.On the basis of summarizing and summarizing the existing research results, this paper expounds the concept...
