Open AccessResearch on Enterprise Accounting Cost Accounting and Control under the Background of Economic Globalization
Author(s) -
Zijun Wang,
Guangming Wang
Publication year - 2021
Publication title -
bcp business and management
Language(s) - English
Resource type - Journals
ISSN - 2692-6156
DOI - 10.54691/bcpbm.v16i.237
Subject(s) - cost accounting , management accounting , business , dilemma , environmental full cost accounting , context (archaeology) , throughput accounting , accounting , production (economics) , accounting information system , control (management) , industrial organization , small and medium sized enterprises , economics , financial accounting , finance , philosophy , macroeconomics , epistemology , management , biology , paleontology
In the context of popular innovation and entrepreneurship, small and medium-sized enterprises have become the core carrier of national economic development. The current integration of the global economy has prompted small and medium-sized enterprises to face both domestic and foreign competitive market pressures. Therefore, small and medium-sized enterprises need to strengthen production and operation on the one hand, and carry out good management and control of accounting costs on the other. It can be said that the current accounting costs are Control is already related to the sustainable development and steady progress of SMEs. This article defines the environmental cost of enterprises, analyzes the dilemma of the enterprise's application of environmental cost accounting and control system, and finds an effective way for the application of environmental cost accounting and control system to enterprises.