按照《工业企业财务制度》的有关规定，企业生产过程中实际消耗的直接原材料、直接人员工资、其他直接支出和制造费用，计入产品制造成本，这就规范了工业企业成本核算的内容。这就要求检查人员必须熟悉有关政策规定及成本核算方法，随时发现企业的虚假成本行为。根据我个... According to the “Financial System of Industrial Enterprises”, the direct raw materials, direct personnel wages, other direct expenses, and manufacturing expenses actually consumed in the company’s production process are included in the product manufacturing costs. This standardizes the contents of the cost accounting of industrial enterprises. This requires inspectors must be familiar with the relevant policy provisions and cost accounting methods, and at any time to find the company’s false cost behavior. According to me...