成本会计的新特点及对成本管理的影响

New Character of Cost Accounting and Its Effect on Cost Manageme nt

信息技术在经济领域的广泛应用 ,使产品的加工或商品的经营达到了快速敏捷的目的 ,在各经济主体之间的相互交流实现了资源共享 ,由其带来的管理方法的不断创新使劳动力在很大程度上得到了解放。伴随着成本核算向信息化、统一化、国际化的发展和企业之间交流与往来的日趋密切 ,信息技术的应用和成本管理观念的更新等都对成本会计的发展产生了一定的影响。在加强成本管理与控制的实践中 ,应从我国的国情出发 ,理论上要更新成本观念 ,技术上要重视对成本进行全方位的分析 ,并建立与成本形成过程相适应的成本会计组织 。

Because of extensive utilization of inform at ion technology in the economic field the aim of products processing and goods ma nagement is quick achieved,also with the resource shearing among kinds of econom ical bodies by comunicating with each other,and the continnous innovation of man agement methods have liberated labour force greatly. Following the development o f cost accounting toward information, unitization, internationalization and clos ed exchange among the enterprises, and renewing of cost management idea, they wi ll certainly have a influence on the development of cost accounting. In the prac tice of strengthening cost management and control we should think about our coun try condition to renew cost idea in terms of theory, to pay attention to overall analyze cost in terms of technology and to achieve a optimum combination betwe en technology and economics for function of cost accounting.