摘要
最好的成本核算和管理體系就是最貼近企業(yè)生產(chǎn)流程的核算體系,只有這樣最能夠反映本企業(yè)的生產(chǎn)管理特點(diǎn)。每一個企業(yè)的生產(chǎn)特點(diǎn)都有其特殊性,在不同的階段有著不一樣的關(guān)注點(diǎn),在確定整體思路的前提下,成本核算體系要有一定的可變性和適應(yīng)性，關(guān)鍵是要在成本理論的指導(dǎo)下解決將業(yè)務(wù)和財務(wù)相結(jié)合的問題。
伴隨著國際市場對于工業(yè)玻璃制品的要求越來越高，市場競爭的激烈就導(dǎo)致企業(yè)需要在技術(shù)更新提高的同時，降低傳統(tǒng)成本。 生產(chǎn)制造業(yè)務(wù)是企業(yè)的核心業(yè)務(wù)之一，其業(yè)務(wù)質(zhì)量與耗費(fèi)水平直接影響著企業(yè)的產(chǎn)品質(zhì)量與成本。因此，在生產(chǎn)制造企業(yè)中，企業(yè)如何實(shí)施成本領(lǐng)先戰(zhàn)略，是增強(qiáng)競爭能力的關(guān)鍵環(huán)節(jié)。節(jié)約成本，開源節(jié)流是增強(qiáng)企業(yè)競爭力的一種重要方式和企業(yè)戰(zhàn)略，做好企業(yè)的成本核算和控制對于企業(yè)自身的發(fā)展是至關(guān)重要的。

關(guān)鍵詞：成本核算 成本控制 制度設(shè)計

Abstract
The best cost accounting and management system is the most close to the production process enterprise accounting system, only it can best reflect the characteristics of the production management. Each production has its own uniqueness characteristics, in different stages have different concerns, in determining the overall idea of the premise, the cost accounting system must have a certain degree of variability and adaptability is the key to the theory in terms of cost solution will be under the guidance of a combination of operational and financial problems.
Along with the international market for industrial glass products have become increasingly demanding, Intense market competition has led to technological upgrading in enterprises need to improve at the same time, reduce the traditional cost. Manufacturing business is one of the core business of enterprises, the business level of quality and cost companies a direct impact on product quality and cost. Therefore, to the production cost accounting method of manufacturing operations and internal control system design and business process design is the implementation of cost strategy, and enhance the key to competitiveness. Cost savings, increase income and reduce expenditure is to enhance the competitiveness of enterprises and a major form of corporate strategy and do a good job cost accounting and control of enterprises for the development of enterprises is essential.

Key words: cost accounting cost control system design