成本会计正经历着前所未有的变化。这种变化主要体现在两个方面:一是成本会计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。二是成本会计的应用范围不断拓展,传统上对成本控制并不关注的行业如银行、政府机关等都对成本控制提出了要求。 Cost accounting is experiencing unprecedented changes. This change is mainly reflected in two aspects: First, cost accounting techniques and methods continue to update, accounting computerized has been or is replacing manual accounting. Second, the scope of the application of cost accounting continues to expand, traditionally not cost-controlled industries such as banks, government agencies and so put forward the cost control requirements.