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