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随着我国经济的快速发展,成本会计也在发生变化。成本会计作为一种管理经济的活动,在生产经营过程中发挥举足轻重的作用。知识经济的兴起和经济全球化的加深使世界产业结构从物质型经济转向知识和信息型经济,全球竞争的加剧,产业结构的变化,全面质量管理的要求使得会计赖以生存的基础发生了深刻的变化,成本会计也正经历着前所未有的变化。提高成本会计水平,必须完善成本会计理论体系;实行行之有效的适合我国国情的成本会计方法;努力实现成本会计电算化,进一步完善成本会计组织。
With the rapid economic development in our country, cost accounting is also changing. As a kind of economic activity, cost accounting plays a decisive role in the process of production and operation. The rise of knowledge-based economy and the deepening of economic globalization make the world’s industrial structure shift from a material economy to a knowledge-based and information-based economy. The global competition is aggravating, the industrial structure is changing, and the requirements of total quality management make the basis for the existence of accounting underdeveloped. Change, cost accounting is also experiencing unprecedented changes. To improve the cost accounting, we must perfect the system of cost accounting theory, implement the effective cost accounting method that suits our national conditions, make efforts to realize the computerization of cost accounting and further perfect the cost accounting organization.