成本是商品经济的产物,是商品经济中的一个经济范畴,是商品价值的主要组成部分。成本会计作为一种管理经济的活动,在生产经营过程中发挥举足轻重的作用。随着企业制造环境的变化以及管理理论与方法的创新,成本会计技术手段与方法不断更新和成本会计的应用范围不断拓展。为此成本会计应采取相应的应对措施。 Cost is the product of the commodity economy, an economic category in the commodity economy, and a major component of the value of the commodity. As a kind of economic activity, cost accounting plays a decisive role in the process of production and operation. With the change of manufacturing environment and the innovation of management theories and methods, the means and methods of cost accounting are continuously updated and the scope of application of cost accounting is expanding. To this cost accounting should take corresponding measures.