成本会计的发展趋势及对策

The Developing Trend of and the Countermeasures for the Cost Accounting

由于企业制造环境的变化与管理理论方法的创新,使传统的成本会计技术与方法无法满足成本计算和控制的要求。我国应从加强成本理论研究、树立成本效益和成本回避思想等方面采取对策,以提高成本会计水平。

The variation of enterprise＇s manufacturing environment and the innovation of the management theory and method make the technique and method of the cost accounting can＇t meet the needs of the cost calculation and control. Our country should adopt some countermeasures in strengthening the research on the cost theory, and establishing the cost benefit thought and the cost avoidance thought, etc. for increasing the level of our country＇ s cost accounting.