随着社会经济的发展,企业经营环境的日益复杂,金融工具的频繁使用,经济活动中的不确定性大大增加,无论是企业的外部信息需求者还是企业的管理层,对成本会计信息的需求日益加强。本文分析了现代成本会计与传统成本会计的异同及现代成本会计在企业管理中的任务与应用情况。 With the development of society and economy, the business environment is increasingly complicated, the frequent use of financial instruments, the uncertainty in economic activities greatly increased, both the external information needs of enterprises and the management of enterprises, the cost of accounting information needs Increasingly. This article analyzes the similarities and differences between modern cost accounting and traditional cost accounting and the task and application of modern cost accounting in business management.