产品成本核算是企业成本会计最基本的工作。无论什么工业企业,无论什么生产类型的产品,也不论管理要求如何,最终都必须按照产品品种算出产品成本。按产品品种计算成本,是产品成本计算上最一般、最起码的要求,品种法是最基本的成本计算方法。若有需要或在管理上是按订单生产的,可使用分批法;若企业生产产品 Product cost accounting is the most basic business cost accounting. No matter what kind of industrial enterprises, regardless of what type of product, regardless of management requirements, ultimately have to calculate the product cost by product variety. Calculating cost by product variety is the most general and minimum requirement of product cost calculation. Variety method is the most basic cost calculation method. If necessary or in the management of production orders, the use of batch method; if the production of products