随着计算机技术和自动化设备在制造企业的广泛应用,企业的制造环境发生巨大的变化,制造企业生产环境的变化使成本核算环境也发生改变,传统的成本计算法提供的成本信息与实际脱节,越来越不能满足企业管理者的需求。为了解决这些问题,社会各界都在寻找更新更准确的核算产品成本的方法。成本管理是提高企业竞争力的关键,找到一种合适的成本计算方法是现在需要解决的问题。 With the widespread application of computer technology and automation equipment in manufacturing enterprises, the manufacturing environment of enterprises has undergone tremendous changes. The manufacturing environment of manufacturing enterprises has also changed the cost accounting environment. The cost information provided by the traditional cost calculation method is out of touch with the actual situation. Increasingly unable to meet the needs of business managers. In order to solve these problems, all sectors of society are looking for ways to update and more accurately calculate the cost of products. Cost management is to improve the competitiveness of enterprises the key to find a suitable method of cost calculation is the problem to be solved.