محاسبة التكاليف وبيئة الأعمال الحديثة

The study aims to show the importance of cost accounting in economic units, either under modern traditional work environment, and show the role of the cost accountant in providing the information and necessary data for administration to perform its different roles. The result shows that the cost accountant used modern tools in developing the cost accounting and follow the development trend, and what the modern work environment was distinguished for as for several variables, speed of change and tangle of sectors, . The result also, revealed that there is a clear possibility of costs accountant to perform his role under the environment modern accounting tools for cost accounting, hence the role of the cost accountant became more important in assisting the administration in fulfilling its duties within a multi-variants, quickly changeable and tangled environment.