外文翻译两篇(成本核算)教程.docVIP

成本核算过程中的问题及策略 Costing process issues and strategies 1.Costing Process Problems 1.1 Costing imprecise Costing is to provide cost data products to corporate decision-making , so that decision-makers to analyze the positioning based on the realities of the real situation , assuming costing a more serious mistake , we can imagine the future corporate earnings will be generated fatal blow. However , the reality is that some enterprises in cost accounting is very vague, in the absence of the expected return on the product to ensure that enterprises were irrational market pricing . 1.2 Enterprises do not have enough emphasis on cost accounting Costing the enterprise has an important impact on operating profit . Under normal operating conditions of enterprises, financial companies on cost accounting error probability is smaller, more precise accounting of corporate profits . However , enterprises should work costing large , complex process ; technical nature , requiring relatively harsh ; Therefore , corporate finance staff during the costing process, involving more people , these are so many factors costing become a quite simple practical operation work .Cost accounting in the enterprise , many business -to-business financial officers costing less importance in the accounting process, the emergence of small errors , do not think too much of the relationship , resulting in incorrect accounting of corporate profits . 1.3 Did not use cost accounting method is suitable for the development of their own In a market economy, every business has unique characteristics of each enterprise , each company should focus on production and management features , select the appropriate costing methods. However , at this stage , some companies did not object after the clear choice costing a scientific , practical business-to- business costs costing methods for scientific accounting. This phenomenon is especially prevalent in small and medium enterprises . 2 .Ways to strengthen enterprise man