CAJ | 학술논문

通过对成本管理控制过程和成本核算方面加大审计力度，及时发现成本管理控制中的漏洞和人为操纵现象，规范了内部控制制度，完善了成本管理制度，加强了成本核算的及时性、规范性和准确性，为正确的管理决策提供可靠的数据资料，使成本管理工作更加健康合理有序。
통과대성본관리공제과정화성본핵산방면가대심계력도，급시발현성본관리공제중적루동화인위조종현상，규범료내부공제제도，완선료성본관리제도，가강료성본핵산적급시성、규범성화준학성，위정학적관리결책제공가고적수거자료，사성본관리공작경가건강합리유서。
Through increasing auditing to cost management control process and cost accounting, loopholes and manipulation in the cost control management were timely found; internal control system was standardized; cost management system was per-fected, timeliness, normative and accuracy of cost accounting was strengthened, which provided reliable data for the correct management decisions and made the cost management work more healthy and reasonable.