Zhuang Ganghua
(Yunnan Bapan Biotechnology Co., Ltd. Kunming, Yunnan 650501)
Abstract: With intensifying market competition and the deepening concept of sustainable development, the traditional scope of enterprise cost accounting can no longer meet the demands of modern corporate growth. This paper explores the necessity of broadening cost accounting scope to adapt to market competition, achieve sustainable development, and enhance decision-making scientificity. It analyzes challenges such as increased complexity in calculation methods, difficulties in data collection and processing, and insufficient employee awareness and cooperation. Corresponding countermeasures are proposed, including introducing advanced cost accounting software, establishing data-sharing platforms, and strengthening employee training. The conclusion emphasizes that expanding cost accounting scope is key to helping enterprises adapt to the new economic environment and improve competitiveness.
Keywords: cost accounting; enterprise competition; decision-making scientificity