探索现代成本会计的完善和发展（Explore the perfection and development of modern cost accounting）.docVIP

探索现代成本会计的完善和发展（Explore the perfection and development of modern cost accounting） Explore the perfection and development of modern cost accounting, and explore the perfection and development of modern cost accounting Abstract: The current cost accounting in the process of improving the development of longitudinal depth, not enough, and into the horizontal expansion of the error, the cost accounting should be included. Key words: cost accounting; cost management; cost accounting assumption Cost accounting emerged from the second half of the nineteenth Century and is gradually improving. In the era of knowledge economy, how to properly define the content of cost accounting, the improvement and development of modern cost accounting should be mainly reflected in what areas, I would like to talk about some personal views here. First, the definition of cost accounting content With the development of the times, cost accounting is constantly introducing new content, and the scope of cost accounting is more and more wide. The more representative point of view is that cost accounting includes the following: (1) cost prediction; (2) cost decision-making; (3) cost planning; (4) cost control; (5) cost accounting; (6) cost analysis; (7) cost assessment. The author has different views on this, the main reason is that: The 1. has yet to get rid of the traditional concept of planned economy, only pay attention to production areas of the product cost, while ignoring the other links and other aspects of the cost, the result is the distortion of cost information, resulting in economic decision-making and cost control. In fact, with the progress of science and technology and the intensification of market competition, the proportion of production costs in the total cost of the enterprise has been declining, caused by the study design, product related services, supply, sales and other activities of the cost will continue to rise, even far more than the amount of the cost of production. 2.,