浅析成本会计在企业中的作用

摘要

成本会计作为一种管理经济的活动,在生产经营过程中发挥着重要的作用.由于现代成本会计与管理紧密结合,因此,它实际上包括了成本管理的各个环节.现代成本会计的主要职能有:成本预测、成本决策、成本计划、成本控制、成本核算、成本分析和成本考核.可以说成本会计的作用体现在我国各个行业中.%As an activity of economic management, cost accounting plays an important role in production process. Due to the close integration of modem cost accounting and management causing, it actually includes all the links of cost management. The main functions of modem cost accounting include cost forecast, cost decision, cost plan, cost control, cost accounting, cost analysis and cost assessment. It can say that cost accounting's function reflects in each profession in our country.