First, an overview of the theoretical system of cost accounting in the information technology environment

(A) the impact of information technology environment on cost accounting

With the rapid development of information technology, the organizational structure of enterprises is gradually flat, and the cost accounting work is gradually paid attention to, and its management form has also changed to some extent, so as to strengthen the participation of employees in decision-making, thus managing all employees, strengthening their sense of responsibility and reducing costs. The development of information technology has laid a foundation for the development of enterprise cost accounting. Through strategic cost management, study and manage the driving factors of cost and manage the market value chain. This management method can handle cost information in time, and can effectively handle and adjust enterprise information in real time through advanced technology, which not only provides guarantee for enterprise cost accounting management, but also is conducive to internal modernization of enterprises and fundamentally improves their competitiveness.

(B) the impact on cost management

With the rapid development of information technology, the market competitiveness is gradually enhanced. In order to protect their position in the market and realize sustainable development, enterprises should manage all aspects of products scientifically, which will also increase the economic consumption of enterprises and increase the cost of enterprise development to a certain extent. At the same time, with the appearance of non-material products such as electronics and networks, and the gradual commercialization, the concept of cost accounting has also changed to a certain extent. At present, cost management is not only the management of material products, but also the management of non-material aspects such as human resources, property rights and environment. In addition, the focus of enterprise management has also changed to some extent. In the traditional enterprise management process, the emphasis is on the production stage, while the current emphasis is on the management mode of business decision, which requires strengthening the research and analysis of various costs and predicting unstable factors.

(C) factors affecting the cost measurement attributes

With the development and application of information technology, China's market has changed to a certain extent, and diversified measurement models have emerged, such as current cost, fair price and market price, which can all be used for measurement. In recent years, China's market has begun to improve in the process of continuous practice, and the measurement of assets can be traded in the market through the network, which has improved the safety and operability of cost accounting to a certain extent.

(D) Optimization of accounting methods

In the environment of information technology, data processing, collection and storage are relatively convenient, but in order to improve the speed and accuracy of accounting, the traditional cost accounting method has not adapted to the development of modern society, which needs to be improved. At the same time, informatization is valued and applied by major enterprises for its fast and efficient information processing, which is also the optimization of traditional accounting methods and changes the limitations of traditional accounting computerization. At present, the way of data processing is gradually developing towards diversification.

(E) Reform the cost accounting report

Increasing the disclosure in the cost accounting report requires increasing the cost accounting information in the financial report, showing the financial situation and economic benefits of the enterprise comprehensively, fairly and transparently, ensuring the rational use of funds and fundamentally safeguarding the operation and management of the enterprise. The following analysis of enterprise cost accounting information system. First of all, there are two ways to disclose cost accounting information, namely internal disclosure and external disclosure. External disclosure is mainly to study the notes of financial statements, while internal disclosure is to disclose the cost information of financial statements. The second is to disclose the information of cost accounting in the form of tables, figures and words; The types of information disclosed by cost accounting include valuable information, risk information, accurate information, fuzzy information, financial information and non-financial information. The carriers of cost accounting disclosure are Internet, magazines and newspapers. The disclosure of cost accounting has a certain time limit, but at this stage, in order to improve timeliness, it is disclosed by real-time report; In addition, we should also establish a perfect cost-effective evaluation system, and plan and formulate indicators from the aspects of value, risk and technology.

(VI) Supervision of cost accounting information

In order to promote the development of cost accounting, we should reform the supervision mode of cost accounting, mainly from the following aspects: first, supervise the information users, because it is difficult for information users to clearly understand the track of information change and deal with the problems existing in information without managing the information of cost accounting; Secondly, it is to supervise the work of certified public accountants. At present, most of the daily cost accounting information is audited online. Enterprises provide corresponding online accounts and materials, but it is difficult to conduct on-the-spot inspection on the work of certified public accountants, which requires good supervision.

Second, the construction of information cost accounting model

(A) to build a diversified cost management

Enterprises need to rely on science and technology in the process of cost accounting management, which requires the classification of science and technology, which is also the focus of the security maintenance of code base running inside enterprises. Enterprise internal code base is the core of internal information at present, the main basis of computer identification, the main way of effective management of cost accounting information and the foundation of stable operation of enterprises. This requires standardized management of the code base, making the code base develop in the direction of standardization and fundamentally improving the cost accounting information management of enterprises, which requires the diversified development of cost management.

(B) set a clear cost responsibility center

The cost responsibility center mainly studies the coupling of internal management, especially in the production of manufacturing industry, cost is the core content of enterprise development, which requires paying attention to the internal cost situation and related calculation schemes of enterprises, so as to improve cost management. In the process of cost accounting, it is usually managed in the traditional way, which is easy to make unnecessary mistakes and has a certain impact on the value and price of the cost, and it is difficult to provide a correct basis for the decision-making of enterprises.

;