2 1 century cost accounting: development trend and countermeasures. With the wide application of information technology in the new economic era and the change of external economic environment, under the condition of knowledge economy, the application of high technology and modern management, cost accounting is experiencing unprecedented development and changes. No matter the change of external environmental factors or the change of new manufacturing environment, it has a great influence on cost accounting. In view of these influences and changes, we must find ways to adapt to the changes of international and domestic market environment and enterprise production environment, and introduce and digest various new management theories and methods in combination with national conditions.

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