I; Cost accounting refers to the allocation and centralization of various consumptions incurred by an enterprise in the process of production and operation according to certain objects in order to calculate the total cost and unit cost. Cost accounting is usually based on accounting, with money as the unit of calculation. Cost accounting is an important part of cost management, which has a direct impact on cost forecasting and business decisions. Cost accounting, the first review of production and management costs, to see whether it has occurred, whether it should occur, has occurred whether it should be included in the cost of the product, to achieve direct management and control of production and management costs and product costs. Secondly, the costs incurred according to the purpose of allocation and collection, calculate the total cost of various products and unit costs, for cost management to provide real cost information.

Two; a certain period of time in the production and operation of enterprises in the process of expenses, according to its nature and place of occurrence, classification and collection, summarization, accounting, calculation of the total production and operation costs incurred during the period and calculated the actual cost of each product and unit cost of management activities. Its basic task is to correctly and timely account for the actual total cost of products and unit costs, to provide correct cost data, to provide a scientific basis for business decision-making, and to assess the implementation of the cost plan, a comprehensive reflection of the level of production and management of the enterprise.

Three; cost accounting is an important part of the cost management work, it is the enterprise in the production and operation process of the various costs incurred in accordance with certain objects for the distribution and collection, in order to calculate the total cost and unit cost. The correctness or otherwise of cost accounting directly affects the enterprise's cost prediction, planning, analysis, assessment and improvement and other control work, but also on the enterprise's cost decision-making and operational decisions have a significant impact on the correctness or otherwise. Cost accounting process, is the process of production and operation of the enterprise in the process of the various costs reflected truthfully, but also for the better implementation of cost management cost information feedback process, therefore, cost accounting for the implementation of the enterprise cost plan, the cost level of control and the realization of the target cost plays a vital role.

Four; do a good job of calculating the cost of work, first of all, we must establish a sound original records; the establishment and strict implementation of the measurement of materials, inspection, receiving and issuing materials, inventory, return to the warehouse and other systems; the establishment of a sound consumption of raw materials, fuels, power, man-hours and other consumption quotas; strict compliance with the provisions of the various systems, and according to the specific circumstances of determining the cost of the organization of the accounting.

Fifth; through cost accounting, you can check, monitor and assess the implementation of the budget and cost plan, reflecting the level of costs, the performance of cost control and cost management level of inspection and measurement, evaluation of the effectiveness of the cost management system, research where you can reduce costs, continuous improvement.