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随着科学技术的发展,计算机在各行各业中的应用范围不断地扩大,因此,企业的发展在信息技术环境下也在发生着前所未有的变化,信息技术的运用不仅提高了生活水平,也提高工作效率,使得人们的生活更加的智能化和方便快捷。在信息技术环境下,企业的成本会计也发生了许多的变化。本文主要介绍了成本会计的含义和核算内容,针对当前的成本会计发展情况提出了一些思考。
With the development of science and technology, the scope of computer application in all walks of life is constantly expanding. Therefore, the development of enterprises is also undergoing unprecedented changes in the information technology environment. The use of information technology not only improves living standards but also improves Work efficiency, making people’s lives more intelligent and convenient. In the information technology environment, many changes have taken place in the cost accounting of enterprises. This article mainly introduces the meaning of cost accounting and accounting content, and puts forward some thinking in view of the current development of cost accounting.