摘要
成本作为一个价值范畴，在社会主义市场经济中是客观存在的。加强成本管理，努力降低成本，无论对提高企业经济效益，还是对提高整个国民经济的宏观经济效益，都是极为重要的。成本会计随着社会和经济的不断发展，生产、经营管理对成本会计的要求越来越高，成本会计也向着更深层次发展。
在经济发展的过程中，成本会计肯定会面临各种各样的问题需要我们来解决，本文就来以当代中国商业成本会计的发展趋势与存在的一些问题及应对政策来展开讨论，以较少的成本费用开支，获取经济效益最大化。
关键词：商业成本会计；发展趋势 ；对策
目录
摘要 ······························································I
一、商业成本会计发展趋势···········································1
（一）商业成本会计的发展阶段及方向······························1
（二）商业成本会计在企业中应用的现状····························1
1. 成本会计管理体系不健全···································1
2. 成本会计操作无法适应市场的需求····························2
3. 成本管理在企业中缺乏良好的应用环境·······················2
4. 企业管理者缺乏对成本会计管理的重视·······················2
（三）管理理论与方法的更新对成本会计的影响·······················2
1．目标管理·················································3
2. 限制理论·················································3
3. 战略管理·················································3
4. 全面质量管理·············································3
5. 适时制···················································3
二、加强成本会计应用的对策·········································3
（一）学习西方国家先进的经验和技术，结合国情，为我所用············4
（二）加快更新成本观念,加强我国成本理论研究,提高成本会计水平···4
（三）总结完善和推广我国行之有效的成本会计方法，提高全员成本意识和素质······················································4
（四）进成本会计电算化·········································4
（五）营造良好的成本会计应用环境，加强成本会计与市场经济的紧密联系·······················································5
三、结论···························································5
参考文献···························································6
致谢·······························································7
