成本会计是市场经济活动中的基础活动,在生产经营中发挥着重要的作用。推动着市场经济的发展。随着经济全球化的加深,世界市场中的产业结构发生着巨大变化,实现了从物质型经济向知识和信息型经济发展,使企业成本会计面临着前所未有的局面。因此,相应部门必须根据市场需要对成本会计进行不断的调整。本文通过对成本会计面临的问题和发展趋势进行分析,阐述成本会计发展的应对策略。 Cost accounting is a basic activity in the market economy and plays an important role in production and operation. Promote the development of market economy. With the deepening of economic globalization, the industrial structure in the world market has undergone tremendous changes, realizing the development from a material economy to a knowledge-based and information-based economy, making the enterprise cost accounting unprecedented in scale. Therefore, the corresponding department must constantly adjust the cost accounting according to the market needs. This article analyzes the problems and trends that cost accounting faces and expounds the coping strategies of cost accounting development.