In daily study, work and life, papers are the most unfamiliar things for everyone. A thesis is an article to discuss or study a problem. So how to write a good paper? The following are the papers I collected for you on the future direction and development ideas of enterprise cost accounting, hoping to help you.

abstract:

Cost accounting is the core content of enterprise accounting. With the continuous development of social economy at this stage, cost accounting has also ushered in new development opportunities. For enterprises, the implementation of cost accounting reform is closely related to the development of enterprises and has far-reaching significance for the whole enterprise. Based on the background of the deepening social and economic development, the inevitable measure for enterprises to achieve their own good development is the innovation of cost accounting. Only on the basis of the innovation and development of cost accounting can the actual benefits of enterprises be maximized. This paper analyzes and discusses the current development trend of enterprise cost accounting, and on this basis, puts forward corresponding countermeasures, with a view to promoting the innovative development of enterprise cost accounting and ensuring the stable and sustainable development of enterprises.

Key words:

The development trend of cost accounting; Analysis; Countermeasures;

Introduction:

Some links in the process of cost accounting, such as cost calculation and double-entry bookkeeping, are relatively simple, but for enterprises, their functions can not be ignored. In the accounting discipline, the most important content is cost accounting. Compared with cost accounting and accounting, there is not much difference in essence, mainly because of different work priorities. With the development of society and the progress of the times, the problems existing in the traditional cost accounting basic system are more and more prominent, which affects the management and development of capital cost of enterprises to some extent. In view of this, the optimization and innovation of cost accounting can be said to be inevitable, so how to carry out effective countermeasures on the basis of analyzing the current development trend of enterprise cost accounting is a problem worthy of consideration.

First, the current development trend of enterprise cost accounting analysis

(A) the development of cost accounting field

At present, cost accounting has been widely used. In the past, cost accounting paid more attention to production links, but the continuous development in recent years has prompted it to gradually tilt towards industry expansion. The earliest application of cost accounting is in the production process of manufacturing field, but the application effect is not very ideal. With the development of society, the research on it has been strengthened, which has promoted it in catering, finance, institutions, government and other fields, and its actual benefits are more comprehensive, which has brought positive effects to capital cost management and enterprise development to varying degrees.

(B) The status of cost accounting has been continuously improved.

The development history of cost accounting has been more than a century, so the status of cost accounting is constantly improving. In the development of cost accounting for a century, it can be divided into four stages: early stage, modern stage, modern stage and modern stage. The embryonic stage of cost accounting belongs to the early stage, and it was in modern times that cost accounting officially became an industry and began to develop. At this stage, cost accounting has occupied an important position in education and teaching, and is gradually closely integrated with enterprises. Nowadays, cost accounting has gradually shifted its focus from control in the process and calculation and analysis afterwards to prediction, decision-making and cost planning. The strategic development stage of cost accounting is reflected in its application with information technology in enterprise management. Cost accounting based on information system has gradually become the focus in the process of enterprise strategic management.

(C) the international development of cost accounting

On the basis of increasing exchanges between China and foreign countries, China began to introduce a large number of foreign advanced technologies and management experience, which provided a strong supporting role for the development of China's accounting cause and cost accounting. The earliest cost accounting appeared in some European countries, and its application effect was remarkable. For our country, some of its experiences have been optimized and improved to some extent through reference. The current organizational form and management mode of cost accounting in China is a reflection of international practice. Although there is still a certain gap with international standards, based on the continuous progress of cost accounting in China, its international development will be just around the corner.

Second, the development strategy of enterprise cost accounting

(1) Pay attention to cost-effectiveness and cost avoidance.

In the past, in the process of enterprise cost work, there was a wrong understanding of enterprise capital cost management. For example, the only indicator of work is often concentrated on the cost level, and the content of cost work is often to reduce input as much as possible and achieve cost compression. For this kind of cost accounting work, too much attention is paid to cost input and not to cost efficiency. One-sided and wrong understanding makes the effectiveness of cost accounting not play well. Constantly compressing the initial investment for unknown reasons is likely to lead to a decrease in output, which will easily lead enterprises to miss the opportunity of transformation and development and have a serious impact on their core competitiveness.

One of the important contents of enterprise strategic development is cost accounting, and it is particularly important to establish a good concept of cost benefit. The change from the concept of cost compression to the concern of cost benefit will bring endless benefits to enterprise cost management and even enterprise development. As one of the key points of enterprise cost accounting, cost avoidance has its problems and shortcomings. In view of this, enterprises should actively and continuously optimize it, so as to effectively improve its shortcomings, break through the shackles brought by manufacturing costs in the traditional cost avoidance content, and constantly promote the development of cost avoidance to a wider range of industries.

(B) to strengthen information construction, and promote the transformation and development of enterprise accounting.

First of all, from the actual situation of enterprise accounting work at this stage, the organic integration of information technology and accounting work is its general development direction. Based on the analysis of its actual situation, it is clear that the integration between the two is in the initial process, but the deep integration has not yet been realized. Based on the integration of information technology and accounting, some large enterprises actively build information management systems, but the management of each subsystem of the information system is not perfect, and the integration effect of each subsystem is not ideal, which can not give full play to the role of the information system.

Secondly, in the current social accounting environment with a huge amount of information, the accounting stage is still the main application link of information technology, but there is no sound system for the relationship between information technology and prediction, decision-making and control, which leads to the incomplete play of the actual value of information technology. In view of this, the future development of enterprise cost accounting should focus on the continuous strengthening of information construction, while the actual purpose is to focus on the continuous and in-depth development of enterprise accounting basic accounting computerization, so as to ensure the organic integration of information system and enterprise information management system, promote the continuous strengthening of enterprise business processing ability, provide strong support for the accuracy of enterprise cost prediction and decision-making accounting, effectively realize the good development of enterprise cost accounting based on relevant technical support, and also ensure the further improvement and strengthening of enterprise information construction level.

(3) Actively learn from successful experiences and promote the continuous improvement of international standards.

As an important part of accounting work, cost accounting has rich and extensive practical experience in the current market, and its academic research is still going on; For enterprises, in the process of improving coping strategies, the important content and direction should be to constantly explore in theoretical research and practical experience, and then learn from them to improve coping strategies. Compared with China's cost accounting, in some European countries, cost accounting has been deeply studied from the early days. Today, the interdisciplinary research and application of cost accounting have become a hot topic, and some information technologies, systems engineering and operational research all support the extensive application of cost accounting with their own theories. The diversified forms of cost accounting application, such as standard form, responsibility form and target form, have achieved remarkable results in some developed countries, and there are many contents in these rich experiences. Therefore, enterprises should actively learn from advanced experience in the development of their own cost accounting, so as to realize their own innovation and promote the continuous improvement of international standards.

Three. Concluding remarks

As an important link in enterprise cost control and financial accounting, cost accounting should actively optimize the transformation under the background of continuous development of the times to match the developing society and ensure that it can fully meet the actual needs in the process of social change. Constantly promoting the innovation and development of enterprise cost accounting also provides strong support for the sustainable development of enterprises.

refer to

Li Yifan. Research on the Development Trend and Countermeasures of Enterprise Cost Accounting in the Information Age [J]. Manager, 20 19(8):56-57.

[2] Liang Zhu. Development Trend and Countermeasures of Modern Enterprise Cost Accounting [J]. Accounting Learning, 2018 (31):138.

[3] Dong Feng. Analysis of the development trend of enterprise cost accounting and its countermeasures [J]. Accounting for Township Enterprises in China, 2018 (10):136-137.

[4] Wang Huiyuan. Analysis on the Development Trend of Enterprise Cost Accounting and Countermeasures [J]. Modern Economic Information, 20 18( 17):250.

[5] Luo Yixin. Analysis on the Development Trend and Countermeasures of Cost Accounting [J]. Modern Marketing (Business Edition), 20 18(8):2 17.

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