现代企业制度的建立,使企业成本管理的环境发生了变化。本文就环境的变化对成本管理的影响谈谈认识。一、现代企业制度的建立使企业成为成本管理的主体现代企业制度的建立,使企业成为自主经营、自负盈亏的法人实体,各项管理都由企业自主进行,成本管理也变为由企业自主管理,企业成为成本管理的主体。企业成本管理主体化的特点是:(1)企业自身利益驱使企业主动抓好成本管理,成本管理的动力来自企业内部;(2)企业自主地进行成本管理活动,能独立地筹措 The establishment of a modern enterprise system has changed the environment for enterprise cost management. This article talks about understanding the impact of changes in the environment on cost management. First, the establishment of a modern enterprise system so that enterprises become the main body of cost management The establishment of a modern enterprise system to enable enterprises to become self-operating, self-financing legal entities, all management by the enterprise autonomy, cost management has become self-management by the enterprise , Enterprises become the main body of cost management. The main features of the enterprise cost management are: (1) The enterprise's self-interest drives the enterprise to take the initiative in cost management, and the driving force of cost management comes from the inside of the enterprise; (2) The enterprise independently conducts its cost management activities and can independently raise