亳州市智创包装材料有限公司成本核算和管理研究

本科论文关键词：成本核算；成本管理：制造企业AbstractIn recent years,the number of small enterprises has increased rapidly,making anoutstanding contribution to the development of the national economy.However,with theincrease in the number of enterprises,the pressure on enterprises to survive has graduallyincreased.How to survive and develop in this competitive market is a problem thatenterprises need to consider.In this case,according to the data provided by the enterprise,theenterprise shall be supervised and analyzed,and relevant institutional measures shall beformulated to form a scientific management mode,so as to increase the profit of theenterprise by reducing costs,so as to improve the competitiveness of the enterprise andenable the enterprise to develop steadily.This paper puts forward the research status at home and abroad,introduces the contentmethod of the article,explains the concept of cost accounting,the reason for choosing costaccounting method,the principle and significance of cost management,and the impact ofexternal factors on cost management.Then in bozhou city wisdom and packaging materialsco.,LTD as an example,introduces the simple to the company,describes the socialbackground,a company and the company to do the basic work of cost management,throughthe analysis of this company,put forward the enterprise staff awareness is not enough,thecost of materials management is not comprehensive,cost accounting information is notaccurate,cost control is not scientific,enterprises lack of cost budget problems.According tothese problems,find out and increase the staff awareness,strengthen the material costmanagement,optimize the cost accounting process,improve the cost internal control system,implement the cost