成本会计经历着前所未有的两种变化。一是技术手段与方法不断更新,会计电算化已经或正在取代手工记账;二是应用范围不断拓展,计划经济时代,如机关、医院、航空公司等对成本控制不大关心,而现在无论是银行、快餐店,还是企业、机关,成本控制已变得不可或缺。一、新制造环境对成本会计的冲击 Cost accounting has experienced two kinds of unprecedented changes. First, the technical means and methods are constantly updated, accounting computerization has been or is replacing manual accounting; Second, the scope of application continues to expand, the era of planned economy, such as agencies, hospitals, airlines and other cost control little concern, but now regardless of Is a bank, fast food restaurant, or business, institutions, cost control has become indispensable. First, the impact of new manufacturing environment on cost accounting