The success of any enterprise, from community convenience stores to multinational companies, is inseparable from cost accounting. Cost accounting can not only provide cost information of products, services and customers, but also provide managers with information of planning, control and decision-making. In the increasingly fierce market competition, cost accounting is no longer limited to determining inventory costs. Enterprises need more accurate and relevant cost information to integrate product development, production, marketing and after-sales service. Cost accounting is playing a new role. As an important tool for enterprises to gain competitive advantage, cost accounting has developed into cost management. As an activity of managing economy, cost accounting can play a role in the process of production and operation. Because modern cost accounting is closely combined with management, it actually includes all aspects of cost management. The main functions of modern cost accounting are: cost forecasting, cost decision-making, cost planning, cost control, cost accounting, cost analysis and cost assessment. The emergence and development of cost accounting has gone through four stages: early cost accounting, modern cost accounting, modern cost accounting and strategic cost accounting. At different stages of development, the methods and theoretical systems of cost accounting are different. 1. Early cost accounting stage (1880-1920) With the completion of the British industrial revolution, manual labor was replaced by machines, and manual workshops were replaced by factory systems. In order to meet the needs of enterprise management, accountants initially used statistical methods to calculate costs outside the accounting books. At this point, cost accounting has sprouted. From the way of cost accounting, in the early stage of cost accounting, batch method or step-by-step cost accounting system is mainly adopted; For the purpose of cost accounting, product cost is calculated to determine inventory cost and sales cost. Therefore, the initial stage of cost accounting is also called recording cost accounting. 2. Modern cost accounting stage (1921-1945)19 The scientific management represented by Taylor developed in the manufacturing industry at the end of the 20th century had a far-reaching impact on the development of cost accounting. The appearance of standard cost method has greatly changed the cost calculation method and cost management method, and cost accounting has entered a new development stage. Modern cost accounting mainly adopts standard cost system and cost forecast to provide conditions for cost control in production process. 3. Modern Cost Accounting Stage (1945 —— 1980) Since the 1950s, the social economy of western countries has entered a new period of development. With the modernization of management, the extensive application of various scientific and technological achievements such as operational research, system engineering and electronic computer in cost accounting has made cost accounting develop to a new stage, that is, the development focus of cost accounting has shifted from how to control costs in the process and calculate and analyze afterwards to how to predict, make decisions and plan costs, forming a new modern cost accounting based on management. 4. Strategic cost accounting stage (after 198 1) Since 1980s, with the progress of computer technology, the change of production mode, the shortening of product life cycle and the intensification of global competition, great changes have taken place in product cost structure and market competition mode. The perspective of cost management should be expanded from simple production and operation process management and shareholder wealth to product life cycle management directly related to customer needs and interests, including product design and product use, and pay more attention to customer perceived value of products; At the same time, enterprises are required to pay more attention to internal organization and management, and eliminate all kinds of internal friction that increase customer value as much as possible in order to gain market competitive advantage. At this time, the strategic relevance cost management information has become an indispensable part of the cost management system. Establishing and perfecting the market economic system is a complex social system engineering. In the reform of economic system, it is necessary to establish a modern enterprise system, promote the reform of social security system, transform government functions, and implement enterprise property supervision regulations. While improving the external environment of enterprises, enterprises must strengthen internal management and improve the overall quality, so as to improve market competitiveness. Strengthening cost management is an important part of enterprise management. The modern cost discussed in this paper is different from the traditional cost. Traditional cost is mainly a cost calculation system based on transaction or quantity, focusing on the calculation and control of production costs such as direct materials and direct labor. Various expenses are shared according to certain standards. Modern cost is mainly an activity-based costing system combined with modern management science, focusing on providing relevant and useful information for decision makers. 1 the importance of strengthening modern cost management of enterprises (1) Strengthening modern cost management of enterprises is the requirement of changing cost management mode. For a long time, enterprises have established a set of models and specific methods to adapt to the planned economy in cost management. For example, the quota method is used to control materials, wages and expenses, and the centralized and hierarchical management mode of cost indicators is implemented. This model and specific measures have played a positive role in improving the economic benefits of enterprises. However, with the change of market economy environment, the traditional model has exposed many disadvantages, especially its emphasis on cost analysis and control in the production field. Ignore managers' pre-judgment and decision-making on the project. (2) Strengthening modern enterprise cost management is the requirement of improving accounting noise. In enterprise cost management, there has been no effective social supervision system for a long time, and there is also a lack of corresponding restraint mechanism within enterprises. In addition, the quality of some enterprise managers is low. In order to complete the targets or tasks, there are often artificial cost adjustments, resulting in inflated real losses and financial confusion. Information distortion. In order to eliminate this accounting noise, we must reform the cost management method and implement the modern cost management model. (3) Strengthening the modern cost management of enterprises is the requirement of modern management means. The development of science and technology has accelerated the process of establishing modern information management system in enterprises. In the practice of traditional enterprise management mode, there are obvious shortcomings in using advanced information technology. Hinder the development of enterprises. The application of modern information management technology requires profound changes in traditional enterprise management, and the modes and methods of modern enterprise management must be implemented. 2. Compared with the cost management of traditional enterprises, the cost management of modern enterprises has the following characteristics: (1) Commercialization of production factors. Under the condition of market economy, enterprise cost measurement is not only limited to the production cost of material products, but also extended to the production field of intangible products. In the fierce market competition, enterprises can survive and develop only by providing high-quality and low-cost products that the market needs. (2) The state implements macro-control over enterprise cost management. Under the operation of market economy, the state can only manage enterprises indirectly. Macro-control of enterprise cost management. (3) The subject of cost management has changed. The establishment and improvement of the socialist market economic system has made all kinds of enterprises in China become independent legal person economic entities with independent operation and self-financing. The main body of enterprise cost management has undergone fundamental changes, mainly in the shift of the focus of cost management from production to sales. Enterprises should adjust product structure and production direction according to market demand, and strengthen cost management in fund-raising and investment. (4) Realize the modernization of enterprise cost management means. Enterprises must face the market and participate in the competition in domestic and foreign markets. The concept of enterprise cost management has undergone a diversified transformation. The traditional cost index system and cost evaluation method used in the past have also been adjusted accordingly. The transformation of enterprise management mechanism and the establishment of responsibility, right and benefit mechanism require enterprises to establish a scientific cost management system and improve their cost management level. 3 Countermeasures for implementing modern cost management (1) Renew ideas and implement total cost management. To strengthen modern cost management, enterprises should first start with ideas, and enterprise managers should have a clear mind in order to keep up with the development of the times. Secondly, we should adapt to the development of market economy and establish new modern enterprise management concepts such as science and technology, information, system, quality and cost-effectiveness. (2) Strengthen the basic work of cost management. To implement modern cost management, we must put basic work such as enterprise management, measurement, information work, perfecting rules and regulations, and employee education in the first place. The original records, accounting vouchers and other materials related to the cost of the enterprise must reflect the production and operation of the enterprise completely, accurately, timely and comprehensively. Enterprise's labor quota, material consumption quota, working hour quota, etc. We should formulate and improve, make full use of enterprise resources reasonably, and mobilize the enthusiasm of all parties to the maximum extent; Enterprises should regularly educate and train all kinds of personnel to improve the comprehensive quality of employees, which is the key to improve the overall quality of enterprises. References:

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