新颁布的《企业会计准则》中,对成本制度的重大变革就是改现行完全成本法为国际通用的制造成本法。本文试对制造成本法谈点粗浅认识。一、推行制造成本法的优点推行制造成本法的优点主要表现在:1、简化成本计算工作,便于同行业会计比较。期间费用不再分配计入生产经营成 The newly promulgated “Accounting Standards for Business Enterprises”, a major change in the cost system is to change the existing method of total cost of ownership of internationally accepted manufacturing costs. This paper tries to talk about the manufacturing cost method. First, the implementation of the advantages of manufacturing cost method The advantages of the implementation of manufacturing cost method is mainly manifested in: 1, to simplify the cost calculation, to facilitate the accounting comparison with the industry. Expenses are not distributed during the period included in the production and operation