On Cost Accounting of Network Environment

With the wide use of information technology and the formation of new idea of value chain management,cost management of enterprise changed gradually.It challenged traditional cost control theory,on the other hand,it provided opportunity for the development of cost control theory.The enterprise provided a new platform for application and innovation of budget,decision,accounting,analysis and evaluation of cost accounting through IT and network environment.In other words,the enterprise further update the thought of cost management,enrich accounting method of cost accounting,realize real-time control on cost accounting in network environment,mean-while,the enterprise should recreate business process of cost accounting by network and construct cost control model supporting re-al-time control by scientific control method to guarantee the realization of enterprise general goal.