發(fā)布時間：2018-08-27 17:56

【摘要】：成本會計的概念我們并不陌生,它是基于商品經(jīng)濟(jì)條件下,為求得產(chǎn)品的總成本和單位成本而核算全部生產(chǎn)成本和費用的會計活動。它的職能是作為一種管理經(jīng)濟(jì)的活動,在生產(chǎn)經(jīng)營的過程中發(fā)揮作用。具體來說主要可以分為:成本預(yù)測、成本決策、成本計劃、成本控制、成本核算、成本分析和成本考核�，F(xiàn)代的成本會計與管理密切相關(guān),它的組成部分涵蓋了成本管理的各個環(huán)節(jié)。本文就成本會計中成本控制在企業(yè)高層制定策略、成本調(diào)整與管理、產(chǎn)品定位以及售后服務(wù)中的應(yīng)用做出探討,并提出相關(guān)建議。
[Abstract]:The concept of cost accounting is no stranger to us. It is based on the accounting activities of total production cost and unit cost in order to obtain the total cost and unit cost of the product under the condition of commodity economy. Its function is to play a role in the process of production and operation as an activity of managing economy. Specifically, it can be divided into: cost prediction, cost decision, cost planning, cost control, cost accounting, cost analysis and cost assessment. Modern cost accounting is closely related to management, and its components cover all aspects of cost management. This paper discusses the application of cost control in cost accounting in the formulation of strategy, cost adjustment and management, product positioning and after-sales service, and puts forward some relevant suggestions.
【作者單位】： 中南財經(jīng)政法大學(xué)會計學(xué)院;
【分類號】：F275.3;F272

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本文編號：2208006