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 ;二是成本会计的应用范围不断拓展。本文就影响成本会计变化发展的原因及其对策作以下分析。一、新制造环境对成本会计的冲击新制造环境充分利用了现代科学技术的最新成果 , Cost accounting is experiencing unprecedented changes, this change is mainly reflected in two aspects: First, cost accounting techniques and methods are constantly updated; the second is the scope of the application of cost accounting continue to expand. This article analyzes the causes and countermeasures that affect the development of cost accounting changes. First, the impact of new manufacturing environment on cost accounting New manufacturing environment make full use of the latest achievements of modern science and technology,