在知识经济时代,企业面临新的生存环境,为提高企业对外界的适应能力,管理会计的视角将从过去主要关注企业内部信息转变为对企业内部和外部信息的共同关注,这种变化体现在以下几个方面: 1、从传统的成本会计转为基于活动的成本核算企业的竞争优势归根结底产生于一个企业能够为其客户创造的价值超过其成本,价值是客户愿意为产品或服务所支付的价钱,控制成本使企业在市场具有成本领先的地位,是企业保持竞争优势的战略之一。传统的成本会计方法形成于20世纪20年代,是通用汽车公司创立了这一方法。传统成本会计核算法假定产品的总制造成本是各分别的成本之和,仅核算工作的成本。当然,大多数产品成本的确发生在产品制造阶段,然而大多数限制成本的决策都是在更新产品和服务的计划和设计阶段作出的。比如对于许多产品, In the era of knowledge-based economy, enterprises are faced with a new living environment. In order to improve the adaptability of enterprises to the outside world, the management accounting perspective will shift from focusing on the internal information of the enterprise to paying attention to the internal and external information of the enterprise. The following aspects: 1, from the traditional cost accounting to activity-based costing The competitive advantage of the enterprise in the final analysis arising from a business can create for its customers more than its cost, the value is the customer is willing to pay for the product or service Price, cost control so that enterprises in the market with cost leadership, is one of the strategies to maintain competitive advantage. The traditional method of cost accounting was formed in the 1920s and was created by General Motors. Traditional cost accounting assumes that the total manufacturing cost of the product is the sum of the individual costs and only the cost of the work. Of course, most product costs do occur at the product manufacturing stage, however most of the cost-limiting decisions are made at the planning and design stages of updating the product and service. For example, for many products,