浅谈成本会计在企业管理中的重要性

摘要：在市场经济条件下，企业要想在竞争中取胜，必须降低生产成本，做好成本核算，着力提高利润水平。

成本作为企业价值创造的源泉，是企业产生利润的驱动力，任何一个企业的成功，都离不开成本会计。

成本会计不仅能够提供产品、服务和客户等方面的成本信息，而且能够为管理者计划、控制和决策提供信息。

因此，正确认识成本会计在企业管理中的地位和作用，对于提高企业经营管理、增强经济效益具有非常重要的意义。

一、成本会计在企业管理中存在的问题(一)企业及相关人员的成本意识淡化，成本管理观念落后。

在科学技术发展突飞猛进的今天，企业应更多地依靠技术的投入，即靠现代成本管理中的相对降低成本，提高成本效益。

在传统成本管理中，成本管理的目的被归结为降低成本。

节约成了降低成本的基本手段。

从现代成本管理的视角出发来分析成本管理的这一目标，是一种极其消极的成本管理。

随着市场经济的发展，企业不能再将成本管理简单地等同于降低成本，而是应从资源配置的优化和资本产出的角度出发，加强整个生产周期的成本控制，最大限度地满足消费者对产品的售后服务。

而目前，很多企业从领导至职工对成本的关注程度较弱，没有认识到成本是反映企业生产技术、管理工作质量的综合指标，没有认识到降低成本是提高经济效益、增强企业竞争能力的关键，这种意识和观念急需转变。

(二)企业的成本管理范畴狭窄。

当前企业在成本管理中往往只注重生产成本的管理，而对企业的供应与销售环节考虑不多，对于企业外部的价值链更是视而不见，这样只考察产品的制造成本会造成企业投资、生产决策的严重失误。

企业的任何一种产品从引进到获利，其成本绝不能仅仅理解为制造成本，而是贯穿产品生命周期的全部成本发生。

成本管理的内涵也应由物质产品成本扩展到非物质产品成本，如人力资源成本、资本成本、服务成本、产权成本、环境成本等等。

在市场经济环境下，企业应树立成本的系统管理观念，将企业的成本管理工作视为一项系统工程，强调整体与全局，对企业成本管理的对象、内容、方法进行全方位的分析研究。

另外，在管理领域，也只限于对产品生产过程的成本进行核算和分析，偏重于事后管理，忽视了事前的预测和决策，难以充分发挥成本管理的预防性作用。

(三)成本信息不能满足企业管理的需要。

目前企业乱挤、乱摊成本或不计、少计成本的现象普遍存在，使得产品成本不能真实地反映企业的耗费水平。

成本信息与企业经济责任制脱节。

现行成本核算制度是以产品为成本计算对象归集生产费用和计算产品实际成本的，它只提供产品成本，不能反映企业内部各单位、各部门乃至个人的成本责任，企业不能依据成本信息评价内部各单位的工作业绩。

在市场经济初期，对成本信息对决策的重要性认识不足，加之有些企业领导从其自身私利出发，一心想做假帐，做人为利润，从而使得成本信息变得毫无用处。

原材料价格上涨，贷款利率提高，各种摊派、社会集资名目繁多，这些不可控因素使企业感到对成本的上升无能为力，导致管理心理失调，对加强成本管理信心不足。

二、加强企业的成本会计管理(一)在企业管理中重视成本会计1、更新观念推行全面的成本管理. 企业要强化现代成本管理，首先要从思想、理念着手，企业管理者应有清醒的头脑紧跟时代的发展，与时俱进，打破传统企业成本管理的旧观念;其次要适应市场经济的发展，树立科技念、信息观念、系统观念、质量观念、成本效益观念等新的现代企业管理观念.2、加强成本理论的研究，提高我国成本会计水平应本着创新精神、务实态度和严谨作风，深入企业调查研究，同实际工作者密切合作，发现问题，解决问题：广泛开展案例分析，从理论高度提炼成功经验，同时，理论研究应针对我国成本会计实际问题致力于将理论研究成果转化为生产力。

在此基础上，讲究实效，建立成本会计理论研究成果的考核、评价和激励机制，充分发挥成本理论研究对成本会计实践的指导作用。

2、增强成本观念，提高广大职工对成本管理的认识。

保证成本预测与核算出来的结果能与实际生成相联系。

企业应该高度重视成本会计的，保证成本会计信息的真实，这才有利于经济决策和成本的控制。

充分利用现代科学技术的最新成果，借助于财务软件计算出更及时更准确的数据。

3、强化成本管理的基础工作. 实行现代成本管理必须把企业管理工作、计量工作、信息工作、健全规章制度、员工教育等基础性工作. 有关企业成本的原始记录、会计凭证等数据必须完整、准确、及时、全面反映企业生产经营活动的全过程和各方面的基本情况;企业的劳动定额、物耗定额、工时定额等要制定健全，合理充分地利用企业的资源，最大限度地调动各方面的积极性;企业要定期对各类人员进行教育培训，提高员工的综合素质，这是提高企业整体素质的关键。

4、充分发挥成本会计的职能作用最后：做好成本核算工作抓好采购工作在成本会计中需要计算的东西比较多，而且方法也比较多，因为它是涉及到料、工、费的核算。

因此做好这些核算要先从采购抓起。

首先，应该找出哪些是更好的有利于公司成功的关键采购目标。

先于大处着眼，再落到细节。

在决定有利于公司成功的几个关键目标之前，可以考虑以下一些因素：供货商品质，交货及时率，下单到交货的周期，成交价格，批量折扣，能满足需求的服务，以及其它反应供货商的表现方面等。

然后，决定几个对企业成功来说很重要的关键目标。

这些信息应该用来制定供货商评估的标准。

标准来源于公司对市场的价值定位，也就是公司的战略基础。

确定公司需要做什么来满足客户的需求，将引导公司决定实际需要去做什么。

这将引导公司思考应该要求公司的供货商，以便更好地满足客户的需求。

制定你的供货商评估标准又将涉及到采购人员评估标准的制定。

这一切都是相互联系的。

通过一个清楚的激励体系来链接所有行动，并对业绩的提高和业绩目标的实现进行奖励，而这些业绩目标都是来自于公司的关键目标。

(二)建立完善的成本核算制度完善成本会计组织，提高全员成本意识和素质。

为了适应现代成本会计的发展，必须完善成本会计的组织，建立和健全成本会计规章制度，实行全方位。

全过程、全员管理成本，使决策层和所有部门、单位都重视成本，人人关心成本，提高全员成本意识和素质。

Abstract: under the condition of market economy, enterprises want to win in competition, must reduce the production cost, cost accounting, strive to improve the level of profit. Cost as the source of enterprise value creation, is the driving force of profits, the success of any one enterprise, cannot leave the cost accounting. Cost accounting can not only provide products, services and customer cost information, and to provide information for managers to plan, controland decision making. Therefore, correct understanding of the position and function of cost accounting in enterprise management, to improve enterprise management, enhance economic efficiency has very important significance.First, the problems existing in the cost accounting in enterprise management(a) the cost of the enterprise and related personnel consciousness, backward cost management idea. In today's science and technology development by leaps and bounds, the enterprise should relying more on technology, namely by relatively lower costs in the modern cost management, improve the efficiency of the cost. In traditional cost management, cost management are ascribed to the purpose of reduce the cost. Save a basic means to reduce costs. From the perspective of modern cost management to analyze the target cost management, cost management is an extremely negative. With the development of the market economy, the enterprise can't will cost management simply equal to reduce costs, but from the optimization of resource allocation and the perspective of capital output, strengthening the cost control of the entire production cycle, maximum limit satisfy the consumers of the product after-sales service. And at present, many enterprises from the leadership to staff costs to the attention of a degree is weak, don't realize cost is reflect the enterprise production technology and management quality comprehensive index, to reduce costs is to improve the economic benefit is not recognized, the key to enhance enterprise competition ability, this kind of consciousness and ideas in urgent need of transformation.(2) the narrow enterprise cost management category. In the current enterprise cost management often only pay attention to the management of the cost of production, and supply and marketing links to the enterprise consider not much, for the external value chain is to turn a blind eye, so only manufacturing cost of products will cause serious lapses enterprise investment and production decisions. Any of the products from the introduction to the profit, the cost must not only understand the manufacturing cost, but throughout the full cost of the product life cycle. The connotation of cost management should be expanded from material product cost to the nonphysical product cost, such as human resources, capital cost, service costs, property cost, environmental cost, and so on. In market economy environment, the enterprise should build up the system of cost management idea, the enterprise cost management work as a systematic project, which emphasizes the whole and global, to the enterprise cost management object, content and method of comprehensive analysis and research. In addition, in the field of management, also is limited to the cost of the production process of product for calculation and analysis, focus on management, ignored the advance forecast and decision-making, difficult to give full play to the cost management of preventive action.(3) the cost information can't meet the needs of the enterprise management. Currently enterprises disorderly crowd, booth or no cost, less cost phenomenon exists generally, makes the product cost can not truly reflect the cost of enterprise level. Cost information and the enterprise economic responsibility system. Current cost accounting system is based on product cost calculation object collects the production cost and to calculate the cost of products actually, it only provides the product cost, can't reflect all units and departments within the enterprise and the cost of personal responsibility, not based on cost information within each unit of work performance evaluation. In the early part of the market economy, insufficient understanding of the importance of cost information for decision making, together with some business leaders from their own self-interest, a thought of accounting fraud, the person for profits, so as to makethe cost information becomes useless. Raw material prices, loan interest rate increase, all sorts of apportion, various social financing, these uncontrollable factors make enterprises feel to the rising cost of powerless, lead to psychological imbalance, management to strengthen the cost management lack of confidence.Second, strengthen enterprise cost accounting management(a) attaches great importance to the cost accounting in the enterprise managementA comprehensive cost management, update concepts. Enterprises must strengthen the modern cost management, first must begin from the thoughts, ideas, and enterprise managers should have clear mind keep up with the development of The Times, advancing with The Times, break the old idea of traditional enterprise cost management; Secondly to adapt to the development of market economy, set up the concept of science and technology, information, system concept, the concept of quality, the new modern enterprise management concepts such as cost efficiency concept.2, strengthen cost theory study, improve the level of cost accounting in our country should be in line with the innovative spirit, pragmatic attitude and rigorous style of work, and in-depth investigation enterprise with actual workers close cooperation, and found the problem, solve the problem: extensive case analysis, highly refined success experience from the theory, at the same time, the theoretical research should be for the actual cost accounting problems in our country focused on theoretical research results into productive forces. On this basis, the pragmatic, establish the cost accounting theory research results of the inspection, evaluation and incentive mechanism, give full play to the cost of theoretical research on cost accounting practice guidance. 2, enhance their awareness of the importance of cost and to improve the recognition of broad worker to cost management. To ensure that the results of cost accounting and forecasting out associated with actual can generate. Enterprises should attach great importance to cost accounting, to ensure that the cost of the accounting information real, that is good for economic decisions and cost control. Make full use of the latest achievements of modern science and technology, with the aid of accounting software to calculate the more timely and accurate data. 3, strengthen the basis of cost management work. The modern cost management must take enterprise management work, work measurement, information and improve the rules and regulations, employee education and other basic work. The original record of enterprise cost, accounting documents and other data must be complete, accurate, timely and fully reflect the whole process of enterprise production and business operation activities and all aspects of the basic situation; Enterprise labor quota, and material consumptions norm, task time and so on to make sound, took full advantage of the enterprise resources rationally, maximum limit arouse the enthusiasm of each respect; Companies regularly for all kinds of personnel education training, improve the comprehensive quality of employees, it is the key to improve the overall quality.4, give full play to the functions of cost accounting of finally: to do a good job of cost accounting Pays special attention to the purchasing work in cost accounting to calculate what is more, and also more method, because it is involved in material, Labour and cost accounting. So do these accounts need to grab from purchasing. Firstly, we should find out which is better for the key to the success of purchasing target. Prior to think big, and then into details. Before a few key to the success of the decision to company objectives, consider the following factors: supplier quality, timely delivery rate, orders and delivery cycle, clinch a deal the price, bulk discounts, can satisfythe demand of service, as well as other reaction to the performance of the supplier. And then, decided to several key goals is very important to business success. This information should be used to establish standard of supplier evaluation. Standard is derived from the value orientation of the market, also is the strategic foundation of the company. Determine the company needs to do to meet customer demand, will guide the company decided to actual needs to do. This will lead the company think should require the company's suppliers, in order to better meet customer demand. The supplier evaluation standards for you and will involve purchasing personnel evaluation standards. All this is connected with each other.Through a clear incentive system to link all the action, and to improve the performance and reward, to achieve the goal of performance and the performance targets are from the company's key goals.(2) to establish a perfect system of cost accountingPerfect the cost accounting organization, improve the cost consciousness and quality. In order to adapt to the development of modern cost accounting, must perfect the cost accounting of the organization, establish and improve the cost accounting rules and regulations, implement omni-directional. Process, overall management costs, make policy makers and all departments and units attaches great importance to the cost of everyone concerned about the cost, improve the cost consciousness and quality.。