The new economic era of the extensive application of information technology makes the accounting environment - theory of cost accounting system, the starting point to build a change: (1) economies of scale leading to increasingly fierce market competition, resulting in a serious waste of resources; (2) increase in national income caused by the Consumer preferences change, from the basic living goods to consumer goods, luxury goods, people have an increasing demand for product quality; (3) new technologies, new energy, new product development with each passing day, but the product into the application process was too long; (4) Join WT0 after the influx of foreign capital, so that the test of national enterprises Beishou. Changes in the external economic environment contributed to the development of cost accounting to show the following new features: First, through the Internet, e-commerce enterprise to simplify its business processes, reduce procurement costs, reduce inventory, shorten the production cycle, achieved a real-time reporting. So companies can more timely understanding of the market, the market is also better able to guide the production, optimizing the allocation of resources, the realization of social wealth maximization. Second, within the enterprise LAN to the original sub-information systems independent of each other together, breaking the old boundaries between business units and re-combined into a direct customer service working group, sharing information resources To reduce the friction between smooth flow of internal information exchange to improve the overall efficiency of the enterprise. Third, cost-accounting techniques and management innovation, accounting, computerized gradually replaced manual billing, accounting, quality of information improved.
KEY WORDS: Enterprise; Cost; ntrol TYPE OF THESIS: Application
