成本会计是在社会经济发展过程中逐步形成和发展起来的。直至十九世纪产业革命后,随着企业间竞争日趋激烈,力图以薄利多销取胜,生产成本计算的正确性与企业命运至关重要,于是要求会计人员担负起这项工作,就使“成本”与“会计核算”结合起来,形成成本会计。发展到今天,现代成本会计已经是成本会计与经营管理直接结合,根据 Cost accounting is gradually formed and developed in the process of social and economic development. After the industrial revolution in the nineteenth century, with the increasingly fierce competition between enterprises, trying to win by small profits and quick sales, the correctness of production cost calculation and the destiny of the company are crucial. Therefore, accounting personnel are required to take up this task and make the “cost “Combine with accounting” to form cost accounting. Nowadays, modern cost accounting is a direct combination of cost accounting and business management.