Strategy Cost Applied Research on Accounting Manufacturing Industry

Modern enterprise forms a new manufacturing environment for making use of electronic technology.According to the change from enterprise's internal and external environment and competition strategy which is enterprise adopted,traditional cost accounting could not make appropriate cost accounting pattern.In order to adapt the need from this competition,strategy cost accounting emerges as the time demands.Strategy cost accounting breaks through traditional cost accounting research that make the cost confine the micro-level.Strategy cost accounting puts stress on enterprise's entirety strategy that is wider field,so that it is propitious to enterprise progress accurately cost calculate,cost decision,choose operational strategy,and increase the whole economic benefits of enterprise.