20世纪80年代以来,随着信息处理和通信技术的发展,特别是电脑在管理和制造领域的广泛应用,逐渐出现了所谓的新制造环境。原有的“批量生产,工序分解”逐步被否定,以JIT为代表的新型作业管理和制造系统应运而生。会计作为经济管理的重要组成部分,必须适应其观念和技术上的要求,取得与其相应的发展和变革,成本会计也不例外。 Since the 1980s, with the development of information processing and communication technologies, especially the widespread use of computers in management and manufacturing, the so-called new manufacturing environment has gradually emerged. The original “mass production, process decomposition ” is denied step by step, to JIT as the representative of the new job management and manufacturing system came into being. Accounting as an important part of economic management, accounting must adapt to its concept and technical requirements, and obtain the corresponding development and change, cost accounting is no exception.