Following the development o f cost accounting toward information , unitization , internationalization and clos ed exchange among the enterprises , and renewing of cost management idea , they wi ll certainly have a influence on the development of cost accounting .

伴随着成本核算向信息化、统一化、国际化的发展和企业之间交流与往来的日趋密切，信息技术的应用和成本管理观念的更新等都对成本会计的发展产生了一定的影响。