我们所处的时代是一个飞速发展的时代,很多的企业为了能够跟上社会进步的步伐,不断对企业的管理制度进行改善,同时也在尽可能的节约成本,但有一部分企业在成本核算上仍然坚持沿用传统的方式,这样一来不仅加大了企业的经济的负担,而且也阻碍了企业的发展。本文通过对制造类企业在成本法下的成本核算现状、优劣以及意义展开讨论,以此来为企业的成本核算改革奠定理论基础。 We are in an era of rapid development. Many enterprises keep improving the management system of their enterprises in order to keep pace with the progress of society. At the same time, they also try to save costs as much as possible. However, some enterprises are in cost accounting Still insist on following the traditional way, which not only increases the economic burden of enterprises, but also hinders the development of enterprises. This article discusses the status quo, advantages and disadvantages of the cost accounting of manufacturing enterprises under the cost method, and lays the theoretical foundation for the cost accounting reform of the enterprises.