随着我国企业财务管理系统的建立和会计电算化的普遍使用,使用计算机技术进行成本核算已经是在必行。在此环境下,文章通过计算机技术构建了成本核算系统,此系统主要包括制定标准成本模块、实际成本数据采集模块、成本核算差异分析模块三部分,文章对此架构进行的详细的论述,同时还论述了成本核算的具体流程。经过具体的使用可知,和传统手工进行成本核算相比,效率得到了大大提高,准确性和科学性也大大提高。 With the establishment of China’s enterprise financial management system and the widespread use of computerized accounting, the use of computer technology for cost accounting has been imperative. Under this circumstance, the article constructs a cost accounting system through computer technology. The system mainly includes three parts: establishing standard cost module, actual cost data acquisition module and cost accounting difference analysis module. The article discusses in detail this architecture, Discusses the specific process of cost accounting. After the specific use shows that, compared with the traditional manual costing, the efficiency has been greatly improved, the accuracy and scientificity is also greatly improved.