Different management objectives lead to different definitions of product cost. Therefore, the specific meaning of product cost depends on the management objectives it serves. Different types of enterprises also have different cost accounting characteristics and cost calculation methods. The main functions of modern cost accounting are: cost prediction, cost decision-making, cost planning, cost control, cost accounting, cost analysis and cost assessment. The functions of cost accounting are interrelated, and run through the whole process of production and operation activities, and play a role in the whole process.<br>
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