论信息技术环境下成本会计的发展与变革

相对于成本会计电算化而言,成本会计信息化进一步摆脱了人工会计的束缚,体现出一种纯粹的信息化管理思想,从而包含了更丰富的内涵,并对传统的成本会计理论体系带来深刻的冲击。认识清楚在信息技术环境下的成本会计发展历程,有利于我们积极主动地去推动成本会计的变革,创新发展。

Cost accounting's development and reform under information technology environment

Compared with cost accounting computerization, costing informationization which manifests the pure informanization management theory, gets more rid of restrict of labor accounting. Thus this theory throws great threat to the traditional accounting theory. It is advantageous for us to promote the development of cost accounting through knowing of the development process of cost accounting in the informanization context.