This article reviews cost accounting and its use to information technology systems and identifies its extensive contribution to accounting research. Using literature reviews, it can be seen how managers can make decisions from reports generated by cost accounting by utilizing increasingly advanced information technology systems. Technology system today makes it easier for accountants and managers to produce financial and non-financial information. Information systems using emerging information technology that are often used by accounting-related organizations include chart of Accounts, Electronic Data Processing Systems (EDP) and Electronic Data Interchange (EDI). Cost calculation system that can usually be implemented to information technology is Activity Based Costing and Just In Time.