中西会计之比较（三）九成存货的成本计价是否包括制造费用存货的成本计价是否包括制造费用，在西方会计中，主要有四种方法：①主要成本计算法：就是存货价值仅包括直接材料费和直接人工费，制造费用不包括在内。②全部成本计算法，就是一切属于生产产品的成本，包括制造... Comparison of accounting between China and the West (three) the cost of nine percent inventory cost is included in the cost of manufacturing Whether the cost of inventories included in the cost of manufacturing or manufacturing costs in the Western accounting, there are four main methods: ① The main cost method: is the inventory value includes only direct materials Expenses and direct labor costs, manufacturing costs are not included. ② total cost calculation, that is, all belong to the cost of producing products, including manufacturing ...