国有企业运营成本核算方法优化与效益提升分析

Analysis of Optimization of Operating Cost Accounting Methods and Efficiency Enhancement in State-owned Enterprises

摘要

在国企改革向纵深推进的背景下，国有企业运营成本核算的科学性对其提质增效至关重要。本文针对部分国有企业成本核算制度不健全、方法滞后、流程紊乱及信息质量不足等问题，系统提出成本核算优化策略，包括完善标准化与动态化制度体系、引入作业成本法等先进核算方法、规范全流程管理机制及提升信息时效性与精准度。同时，从管理效能提升、技术创新转型、市场拓展及资源配置优化四方面探索效益提升路径，并结合某国有能源企业案例，验证了成本核算优化对降低运营成本、提高决策效率及增强市场竞争力的实际成效。研究为国有企业通过成本管控实现可持续发展提供了实践参考。

Abstract

Against the backdrop of the in-depth advancement of state-owned enterprise reform, the scientific nature of operating cost accounting in state-owned enterprises is of vital importance for improving their quality and efficiency. This article addresses the issues of incomplete cost accounting systems, lagging methods, disordered processes, and insufficient information quality in some state-owned enterprises. It systematically proposes cost accounting optimization strategies, including improving the standardized and dynamic system, introducing advanced accounting methods such as activity-based costing, standardizing the full-process management mechanism, and enhancing the timeliness and accuracy of information. At the same time, the paths for improving benefits were explored from four aspects: enhancing management efficiency, technological innovation and transformation, market expansion, and optimizing resource allocation. Combined with a case of a certain state-owned energy enterprise, the actual effects of cost accounting optimization on reducing operating costs, improving decision-making efficiency, and enhancing market competitiveness were verified. The research provides practical references for state-owned enterprises to achieve sustainable development through cost control.

关键词

国有企业 / 运营成本 / 核算方法

Key words

State-owned enterprises / Operating costs / Accounting method

参考文献

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