Opinions on Development Prospect of Cost Accounting

Under the situation where consumers have increasingly high requirements for commodity quality and price, production control system of an enterprise also changes. The cost accounting continuously develops under such background. This paper based on the characteristics of cost accounting simply sets forth major development status and development trend of cost accounting, analyzes some problems needing to be solved urgently and puts forward several development strategies and development direction so as to specify and optimize development prospect of cost accounting and promote healthy and long-term development of the enterprise.