钢铁工业企业成本会计核算与管理存在的问题及对策  

Problems and Countermeasures of Cost Accounting and Cost Management in Steel Industry Enterprises

作　　者：王标 WANG Biao(Finance Department,Inner Mongolia Baogang Steel Union Co.,Ltd)

机构地区：[1]内蒙古包钢钢联股份有限公司财务部

出　　处：《当代会计》2023年第8期118-120,共3页Contemporary Accounting

摘　　要：在社会经济高质量发展背景下,各行各业自主创新意识与能力明显增强,尤其是钢铁工业企业,重视动态化跟踪与分析整个行业的发展情况,依据反馈结果在成本会计核算与管理方面提出新标准、新要求,善于反思与创新,能对以往管理阶段出现的各种问题进行细致分析与高效处理。基于此,分析了钢铁工业企业成本会计核算与管理存在的问题,探究了钢铁工业企业成本会计核算与管理的措施。Under the background of high-quality social and economic development,industries across the spectrum are witnessing a notable enhancement in their awareness and capabilities for autonomous innovation,particularly within the steel industry.Steel enterprises place emphasis on dynamic tracking and analyzing the entire industry's developmental landscape,adept at proposing new standards and requirements for cost accounting and management based on feedback outcomes,and excel in introspection and innovation,skillfully conducting meticulous analysis and efficient handling of various issues that emerged during past management phases.Based on this,this paper analyzes the existing problems of cost accounting and management in steel industry enterprises,and explores the meausres for cost accounting and cost management in steel industrye nterprises.

关 键 词：成本会计核算 成本会计管理 钢铁工业企业 

分 类 号：F275[经济管理—企业管理]