构建适应信息技术发展要求的成本核算新模式

Constructing New Cost Accounting Model Adopted to IT Development

传统的成本会计系统存在许多内在的缺陷,近年来引进的一些成本管理新工具,如作业成本法也暴露出一些问题。如何适应现代化条件下企业成本管理的需求,克服现行成本管理中存在的各种问题,文章结合信息技术手段构建一套创新的成本核算模式。

The system of traditional cost accounting has many intrinsic flaws, and some new cost management tools have beea introduced in recent years, like the activity based cost also exposed some questions. In order to meet the demand of the modern enterprise cost management, overcome existed questions in the present practice, this article proposes a new way of thinking, namely constructing innovative cost accounting model combined with information technology.