目 录
一、成本核算的概念及重要性·····································1
（一）成本核算的概念·········································1
（二）成本核算的重要性·······································1
二、企业生产成本核算的基本内容·································2
（一）生产费用的项目·········································2
（二）期间费用的项目·········································3
三、企业成本核算的几个常见问题·································3
（一）人员职责不明确，成本观念较差···························3
（二）小批量、新产品订单多，常无利可图·······················3
（三）海关账/财务账/仓库实存的材料库存不一致·················3
（四）人工成本浪费多·········································4
四、企业成本核算常见问题的解决对策·····························4
（一）制订奖惩规范，明确职责，培训成本意识···················4
（二）小批量、新产品订单的成本预测分析 ······················4
（三）对材料仓库进行规范管理及核算···························5
（四）建立规范合理的制度，有效管理人工成本···················5
参考文献·····················································7
内容摘要
生产成本管理是企业财务管理的核心部分。企业的生存命脉是——赢利。要获得尽可能高的利润，就一定要做好成本控制。核算与分析成本费用，促使企业挖掘内部潜力，提高经济效益。本论文从生产成本的发展、概念及重要性开始，介绍了企业生产成本管理的主要内容，提出了企业常见的几个成本管理问题，如：人员职责不明确，成本观念较差；小批量、新产品订单多，常无利可图；海关账/财务账/仓库实存的材料库存不一致；人工成本浪费多等，并利用所有知识和工作经验，提出了解决方案。
关键词：成本核算、生产费用、常见问题、解决对策
