随着经济全球化及网络经济的快速发展,企业所面临的外部宏观环境及企业自身的管理模式发生了巨大的变化,因此传统的成本会计无法适应价值链管理需求,所以基于价值链管理的现代成本会计应运而生。本文在分析了传统成本会计的缺陷的基础上,对以作业成本管理为基础的内部成本会计进行了研究与分析。 With the rapid development of economic globalization and network economy, the external macroeconomic environment and the management mode of enterprises have undergone tremendous changes. Therefore, the traditional cost accounting can not meet the needs of value chain management. Therefore, modern value-based management Cost accounting came into being. Based on the analysis of the defects of traditional cost accounting, this paper studies and analyzes the internal cost accounting based on ABC.