Reshaping Enterprise Cost Accounting under the Background of New Quality Productive Forces: Logic and Practical Pathways
DOI:
https://doi.org/10.66238/fsrma85Keywords:
New quality productive forces, Enterprise cost accounting, Digital transformation, Activity-based costing, Green cost, Management accountingAbstract
The emergence of new quality productive forces has begun to change the way firms understand production, value creation and resource use. In many enterprises, cost is no longer concentrated only in materials, labour and manufacturing overhead. A growing share of expenditure is now linked to research and development, digital platforms, data processing, algorithmic work, energy consumption, carbon management, cybersecurity and compliance. These changes place pressure on conventional cost accounting systems, especially those that still rely heavily on product-centred costing and broad allocation bases. This study discusses how enterprise cost accounting can be reshaped under the background of new quality productive forces. Rather than treating cost accounting as a purely financial recording activity, the paper views it as a management mechanism that connects business processes, data governance and sustainability concerns. The discussion suggests that enterprises should broaden cost objects, update cost drivers, improve data integration, build more flexible accounting platforms and make green cost visible in routine management. The contribution of the paper is to provide a practical and moderately structured framework for firms that are attempting to improve the usefulness of cost information during digital and green transformation.
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