一般认为,成本会计是在工业革命时期,随着工厂制度的出现而诞生的。事实上,它的起源可以追溯到14世纪。那时候,由于意大利、英国、佛兰芒和德国商业得到发展,许多人建立了独资和合伙企业,开始从事毛织品生产、书籍印刷、钱币铸造和其他行业。早在英国亨利七世时期(Henry Ⅶ,1485-1509),成本会计便有了明确的发展。当时,一大批小毛纺织商由于不满各行会的种种限制,从城市转向乡村,并建立了工业群体,希望通过行会以外的其他渠道推销自己的产成品。他们的生产和销售活动处于垄断行会的控制之下时,没有实行成本核算的必要。但是,像后来许多商号所认识到的那样,小型工厂主发现,不仅自己与各行会之间存在着竞争,而且他们内部也存在着竞争,于是,准确的成本记录变得必不可少,甚至成为成功的先决条件。在那些岁月里,这些刺激无疑推动了成本会计的发展。 It is generally believed that cost accounting was born during the Industrial Revolution with the advent of a factory system. In fact, its origins date back to the 14th century. At that time, with the development of business in Italy, the United Kingdom, Flemish and Germany, many established sole-proprietorship and partnership businesses, starting with wool production, book printing, coin casting and other industries. As early as the Henry VII of England (Henry VII, 1485-1509), there was a clear development of cost accounting. At that time, a large number of small wool textile manufacturers shifted from the cities to the villages due to their dissatisfaction with the various restrictions of the guilds and established industrial groups in the hope of marketing their finished products through channels other than guilds. When their production and marketing activities were under the monopoly guilds, there was no need for costing. However, as many later came to realize, not only did the small factory owners find themselves not only in competition with the guilds, but also within them, and accurate cost recordings became indispensable and even Prerequisite for success. In those years, these stimuli undoubtedly promoted the development of cost accounting.