2021Unpublished venueRequires access

Manufacturing Cost Accounting Method under Accounting Informationization

Wang Zhao-lei, Zhu Lei

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Abstract

Nowadays, most of the cost accounting personnel of enterprises are transformed from manual accounting, so they're familiar with manual costing processes and methods. In the accounting information environment, they are not familiar with the new cost accounting process and methods, which greatly reduces the efficiency of cost accounting. At the same time, the quality of cost accounting cannot be guaranteed. Therefore, this article describes the manufacturing cost accounting method under accounting informationization, and points out the problems when using software for cost accounting to improve the efficiency and quality.

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What this paper is about

Nowadays, most of the cost accounting personnel of enterprises are transformed from manual accounting, so they're familiar with manual costing processes and methods. In the accounting information environment, they are not familiar with the new cost accounting process and methods, which greatly reduces the efficiency of cost accounting. At the same time, the quality of cost accounting cannot be guaranteed. Therefore, this article describes the manufacturing cost accounting method under accounting informationization, and points out the problems when using software for cost accounting to improve the efficiency and quality.

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Available abstract

Nowadays, most of the cost accounting personnel of enterprises are transformed from manual accounting, so they're familiar with manual costing processes and methods. In the accounting information environment, they are not familiar with the new cost accounting process and methods, which greatly reduces the efficiency of cost accounting. At the same time, the quality of cost accounting cannot be guaranteed. Therefore, this article describes the manufacturing cost accounting method under accounting informationization, and points out the problems when using software for cost accounting to improve the efficiency and quality.

Key concepts: Cost accounting, Cost–volume–profit analysis, Activity-based costing, Throughput accounting, Accounting, Accounting information system, Management accounting, Accounting method

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