This article, through the analysis of the definition of enterprise accounting cost accounting and the role of enterprise cost accounting, discusses the problems of the current accounting cost accounting in the enterprises, and puts forward specific solutions on these problems.%本文通过分析企业会计成本核算的定义以及企业成本会计核算的作用，论述当前企业会计成本核算存在的问题，并且就这些问题提出了具体的解决措施。
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