Smart manufacturing, smart products and smart operation have come into being in the merging process of traditional production and manufacturing with intelligence software. The new business can not only help the manufacturing enterprises realize the cost efficiency, but also give the enterprises a new value orientation. How- ever, at present, some new enterprises have not established a complete system for the project accounting and management. In view of the important role of cost accounting in business decision-making, this paper provides enterprises some reference from the aspects of establishment, accounting and evaluation of intelligent manufac- turing projects.