成本会计的变化趋势及对策

the Trend and Countermeasures of Cost Accounting

成本会计的变化主要表现为成本会计技术手段与方法不断更新和成本会计的应用范围不断拓展，这种变化源于企业制造环境的变化以及管理理论与方法的创新。为此，成本会计应采取以下应对措施：加强成本理论的研究，提高我国成本会计水平；成本会计工作者应更新观念，增强成本效益、成本回避意识；推进成本会计电算化；学习外国先进的经验和方法；总结完善和推广我国行之有效的成本会计方法；完善成本会计组织，提高全员成本意识和素质。

The main change of cost accounting is the development of its technical means and application range, which is based on the change of the manufacturing environment and the innovation of management theory. So we must take the following measures to solve the problems, to reinforce the research of cost theory, to improve cost accounting computerization, to learn foreign advanced experience and methods, and so on.