2.内容摘要

内容摘要
随着近些年来我国改革开放国策的提出和实行，社会主义市场经济取得了飞速的发展，市场竞争日趋激烈，如何在残酷的竞争面前生存和发展下去，成为了摆在众多企业面前的共同课题。

而通过降低生产成本来提高最终的经济利益，成为了最佳选择，这就使得企业中的成本核算环节越来越重要。

企业要想在激烈的市场竞争之中取得生存和发展，就必须尽最大的努力提高其经济效益，而经济效益的高低和投入的生产成本之间成反比关系。

所以，为了控制企业的生产成本，成本会计引起了企业领导者的高度关注。

成本会计的方法不仅仅局限于一种，包括近些年来常见的作业成本法等等，但是任何一种成本核算方法都不是完美无缺的，各大企业应该根据自身的实际情况进行选择和应用，找到适合自身企业发展现状的成本会计方法，不可盲从，以免给企业造成不可挽回的损失。

经过对成本会计发展的了解，结合国内外的经济大背景，以及国外工业企业成本会计案例，继续学习和探讨成本会计对工业企业的影响。

关键词：成本会计工业企业成本控制
Abstract
In recent years as China's reform and opening up policy is proposed and implemented, the socialist market economy has achieved rapid development, the market competition is becoming increasingly fierce, how in the face of brutal competition to survive and develop, become the common topic in many enterprises. To improve the final economic benefits by reducing the cost of production, has become the best choice, which makes cost accounting of enterprise more and more important in the.
Enterprises want to survive and develop in the fierce market competition, we must make the greatest efforts to increase the economic benefit, but is inversely proportional to the relationship between economic benefit and investment cost of production. So, in order to control the production cost, the cost accounting has attracted great attention of enterprise leaders. Method of cost accounting is not only confined to a in recent years, including the common operating cost method and so on, but any kind of cost accounting method can not be the pink of perfection, each enterprise should be selected and used according to their actual situation, find the cost accounting method suitable for the development of their own enterprises, can not be blindly, lest cause irreparable the loss to the enterprise.
After the development of cost accounting knowledge, combined with the economic background at home and abroad, and foreign industrial enterprise cost accounting case, continue to study and investigate the effects of cost accounting of industrial enterprises.
Keywords: Cost Accounting Industrial Enterprises Cost Control。