Popis: |
Cost is an important indicator in the system of economic indicators for business management, and at the same time, it also has a close relationship with revenue and production and business results. Therefore, production cost accounting has a very important role in saving production costs, reducing product costs, thereby increasing competitive advantages for enterprises. This study generalizes some theoretical basis issues on production cost accounting, discuss production cost accounting in some typical enterprises, assesses and proposes some recommendations for the implementation production cost accounting in manufacturing enterprises in Tuyen Quang province. |