新环境下如何发挥成本会计职能（How to develop cost accounting function under new environment）.docVIP

新环境下如何发挥成本会计职能（How to develop cost accounting function under new environment） How to develop cost accounting function under new environment How to develop cost accounting function under new environment 2008-12-20 15:11:42 Cost accounting has undergone unprecedented changes. This change is mainly reflected in two aspects: one is the cost accounting methods and technical means constantly updated, accounting computerization has been or is instead of manual bookkeeping, and in the establishment of the internal network (Internet) case, real-time reporting as possible. Two, the application scope of cost accounting is expanding constantly. Traditional industries which are not concerned about cost control, such as hospitals, computer manufacturers, airlines and so on, have invested more and more effort into cost control. In fact, cost control has become indispensable, whether its banks, fast-food chains, professional organizations or government agencies. The change of cost accounting results from the change of manufacturing environment and the innovation of management theory and method. The latter are also caused by changes in the external environment. Changes in the external business environment is mainly reflected in the following 4 aspects: 1, the majority of products have a demand for, resulting in an increasingly competitive market; 2, demand for diversified products, customers are increasingly demanding on the quality of the products; 3, the international division of labor grows, competition tends to be fierce cruel; 4, new technology and new process the common practice of innovation. The changes of the external environment not only require the manufacturing environment of the enterprise to be different from the past, but also need to innovate the management theory and method. First, the impact of new manufacturing environment on cost accounting The new manufacturing environment includes: 1, flexible manufacturing system (FMS): refers to the use of material handling r