电子商务环境对企业成本会计的影响与策略探讨

The Discussion on the Influence and Strategy of E-commerce Environment on Enterprise Cost Accounting

电子商务的蓬勃发展,给传统企业的成本会计核算带来了前所未有的挑战。因此,探索新形势下的成本会计模式迫在眉睫。文章从理论和实务两方面分析电子商务对成本会计的具体影响,通过探索电子新形势下成本会计的特征及内涵,为成本会计的新发展提出一些可行性建议。

The vigorous development of e-commerce has brought unprecedented challenges to the cost accounting of traditional enterprises.Therefore, it is urgent to explore the cost accounting model under the new situation. This paper analyzes the specific influence of e-commerce on cost accounting from two aspects of theory and practice, and puts forward some feasible suggestions for the new development of cost accounting by exploring the characteristics and connotation of cost accounting under the new electronic situation.