当代生产技术、信息技术以及管理方法的进步使许多行业中的企业可以大规模地按顾客需要组织生产(Mass Customization,MC),通过生产系统的灵活性和快速反应,实现产品多样化来满足顾客千差万别的需求。这一生产方式被称之为21世纪企业竞争的新前沿。而会计信息和顾客的供需矛盾却是一个难以解决的难题。 Advances in contemporary production technology, information technology, and management methods enable companies in many industries to mass-produce Mass Customization (MC) on a large scale and to diversify their products to satisfy customers through the flexibility and responsiveness of production systems Different needs. This mode of production is called a new frontier in the 21st century business competition. However, the contradiction between accounting information and customer supply and demand is a difficult problem to be solved.