面对现代成本会计的发展趋势,我国的成本会计工作应顺应国际国内市场环境以及企业生产环境的变化,更新观念,推进成本会计电算化,博采众长,总结完善和推广行之有效的成本会计方法。 Faced with the development trend of modern cost accounting, China’s cost accounting should be responsive to changes in the international and domestic market environment and the production environment of enterprises, to update concepts, to promote computerization of cost accounting, to learn from others, to summarize and promote effective cost accounting methods .