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成本作为价值范畴,在社会主义市场经济中扮演者非常重要的角色。加强产品成本的管理,完善成本核算,无论是对提高企业经济效益,还是对提高整个国民经济的宏观经济效益,都具有十分重要的意义。而产品成本计算方法是保证正确计算企业产品成本,
As a value category, cost plays a very important role in the socialist market economy. Strengthening the management of product costs and improving cost accounting are of great significance both to improving the economic efficiency of enterprises and to improving the macroeconomic benefits of the entire national economy. The product cost calculation method is to ensure that the company’s product costs are correctly calculated.