新制造环境对成本会计的影响及对策

The Effect of New Manufacturing Environment on the Cost Accounting and the Countermeasures

随着以计算机为代表的信息技术不断发展,资源需求、制造资源计划、信息化集成生产、快速生产方式等信息系统逐渐普及和推广,企业迎来了新的发展挑战。在当前生产环境下,企业开始大量采用现代科技生产技术,生产方式和管理环境的巨大变革,对企业成本会计管理也提出了新的挑战。本文首先分析了当前企业生产环境特点和组成要素,阐述了现代生产环境对成本会计管理的影响,并从这种影响分析出发,针对现代成本会计发展方向做出展望,并进一步提出改进成本会计管理对策和建议,从而不断促进成本会计管理理论健康发展。

Along with the development of information technology represented by computer,informationsystems such as the resource demand, manufacturing resource planning, informatization integrationproduction,rapid mode of production are gradually popular and promoted. The enterprises are facing the newdevelopment challenges. In the current production environment,the enterprises begin to use modern scienceproduction technology. Also,the cost accounting management is facing the new challenge. This paper analysesthe characteristics and the elements of current enterprise production environment,elaborated how the modernproduction environment influence on cost accounting management,and starting from the impact analysis,tomake a outlook on modern cost accounting development direction.