Constructing New Cost Accounting Model Adopted to IT Development

The system of traditional cost accounting has many intrinsic flaws,and some new cost management tools have beea introduced in recent years,like the activity based cost also exposed some questions.In order to meet the demand of the modern enterprise cost management,overcome existed ques- tions in the present practice,this article proposes a new way of thinking,namely constructing innovative cost accounting model combined with information technology.