一、成本不实的表现1.非生产性开支挤占成本。按国家《成本管理条例》规定,能够计入产品成本的只能是生产和经营过程中与产品直接有关的物资消耗、工资和各项费用支出。但实际上,许多企业将与产品生产经营无直接关系的消耗和支出也记入了产品成本。比如应从专用基金中开支的福利性支出,应从奖励基金中列支的奖励性支出,应从留利中开支的罚款性支出,应由基建开支的建设性支出,违反规定的超标准支出等,或多或少,或明或暗地挤入产品成本,使成本不完全是产品生产、销售之所费。2.生产性支出的任意摊提。为了正确反映产品成本,有一些支出如利息、低值易耗品等费用可采取摊提的方法。比如“一次支付,分期受益的费用,按规定,应按照受益期限确定分摊数额,分摊期限一般不得超过两年。”事实上,有些企业,待摊费用成了调 First, the cost of false performance 1. Non-productive expenses crowded out costs. According to the State’s “Cost Management Regulations”, the only factor that can be included in the product cost is the material consumption, wages, and expenses incurred directly in connection with the product during the production and operation process. However, in reality, many companies have also recorded the consumption and expenses that are not directly related to the production and operation of their products. For example, welfare expenditures that should be spent from earmarked funds, incentive expenses that should be set aside from incentive funds, fines that should be disbursed from retained profits, constructive expenditures from infrastructure expenditures, violations of supernormal expenditures, etc., or More or less, or clearly or implicitly intrusion into product costs, so that the cost is not entirely the production and sales of the product. 2. Any amortization of productive expenses. In order to correctly reflect the cost of the product, there are some expenses such as interest, low-value consumables and other expenses that can be amortized. For example, if a payment is made in one installment and the cost is to be benefited in installments, according to regulations, the amount of assessment shall be determined according to the period of benefit. The apportionment period shall generally not exceed two years. In fact, in some enterprises, the unpaid expenses become adjustments.