浅谈网络环境下的成本会计

On Cost Accounting of Network Environment

随着信息技术的广泛应用和价值链管理新理念的形成,企业成本管理也在悄悄的发生着改变。一方面对传统成本控制理论提出了挑战,另一方面也给成本控制理论的发展提供了机遇。企业应利用信息技术、发挥网络环境的优势,为成本会计的预测、决策、核算、分析、和考核等方法的运用与创新提供了一个崭新的平台,即进一步更新网络环境下成本管理思想,进一步丰富网络环境下成本会计的核算方法,实现网络环境下成本会计实时控制;与此同时,企业要发挥网络的优势,再造成本会计的业务流程,采用科学合理的控制方法、构建支持实时控制的成本控制模式,以此保证每个企业总体目标的实现。

With the wide use of information technology and the formation of new idea of value chain management, cost management of enterprise changed gradually. It challenged traditional cost control theory, on the other hand, it provided opportunity for the development of cost control theory. The enterprise provided a new platform for application and innovation of budget, decision, accounting, analysis and evaluation of cost accounting through IT and network environment. In other words, the enterprise further update the thought of cost management, enrich accounting method of cost accounting, realize real-time control on cost accounting in network environment, mean-while, the enterprise should recreate business process of cost accounting by network and construct cost control model supporting real-time control by scientific control method to guarantee the realization of enterprise general goal.