战略成本会计在制造业中的应用研究

Strategy Cost Applied Research on Accounting Manufacturing Industry

现代企业由于电子技术的运用形成了新的制造环境,企业必须有与之相适应的现代管理技术。传统的成本会计未能根据企业内外部环境的变化和企业所采取的竞争战略制定相应的成本会计模式,为了适应这种竞争的需要,战略成本会计应运而生。战略成本会计突破了传统成本会计把成本局限在微观层面上的研究,而把重点转向企业整体战略这一更为广阔的领域,从而有利于企业正确地进行成本预测、决策,正确地选择经营战略,提高企业整体经济效益。

Modem enterprise forms a new manufacturing environment for making use of electronic technology, According to the change from enterprise＇s internal and external envronment and competition strategy which is enterprise adopted, traditional cost accounting eonld not make appropriate cost accounting pattern. In order to adapt the need from this competition, strategy cost accounting emerges as the time demands. Strategy cost accounting breaks through tradi- fienal cost accounting research that make the cost confine the micro - level. Strategy cost accounting puts stress on enterprise＇ s entirety strategy that is wider field, so that it is propitious to enterprise progreas accurately cost calculate,cost decision, choose operational strategy, and increase the whole economic benefits uf enterprise.