针对按订单生产类型的制造业目前在依靠信息化实现核算过程快速和保证核算结果准确方面还存在很大差距这一现状,提出追求成本核算过程的快捷和结果的准确,是建立企业快速的市场反应机制、加速企业向敏捷制造迈进的步伐、打造企业核心竞争能力的需要。从核算工作流程、PDM与ERP的集成两个主要影响成本核算快速与准确的因素入手,论述了抓住主要矛盾、寻找实现快速准确的成本核算途径和方法,提出以产品为核算对象、采用实际价格进行计算是保证成本核算准确的方法。指出快速准确的成本核算对企业成本计划的实施、成本水平的控制、目标成本的实际和经营决策至关重要。 According to the current situation that manufacturing industry by order type is still fast in accounting and accurate in guaranteeing accounting results, it is proposed that the pursuit of cost-accounting process is quick and the result is accurate. It is to establish a fast-growing enterprise market Response mechanism to accelerate the pace of enterprise agile manufacturing to create, build the core competitiveness of enterprises needs. Starting from the accounting workflow and the integration of PDM and ERP, which mainly affect the rapid and accurate cost accounting, this paper discusses the ways and means of seizing the main contradictions and finding a fast and accurate cost accounting method, and puts forward that taking the product as the accounting object and the actual Price calculation is to ensure accurate cost accounting methods. It is pointed out that the rapid and accurate cost accounting is crucial to the implementation of enterprise cost plan, the control of the cost level, the actual cost of the target and the business decision.